Exercise $8-55($Algo$)$ Operations Costing $($LO $8-8)$

Devereaux Cycles makes three models of scooter: Commuter, Sport, and X$-$treme. The scooters are produced in

four departments: Assembly, Detalling, Customization, and Packaging. All three models are started in Assembly,

where all materials are assembled. The Commuter is then sent to Packaging, where it is packaged and transferred

to finished goods inventory. The Sport is then transferred to Detailing. Once the detailing process is completed,

the Sport models are transferred to Packaging and then finished goods. The X$-$Treme model is assembled and

then transferred to Customization, and then Packaging. When packaged, it is transferred to finished goods.

Data for February are shown in the following table. Conversion costs are allocated based on the number of units

processed in each department. No work$-$In$-$process inventorles are maintained in any department.

Required:

b$.$ What is the cost per unit transferred to finished goods inventory for each of the three models in February?

Note: Do not round Intermediate calculatlons. Round your final answers to the nearest whole dollar.