Exercise $8-56($Static$)$ Operations Costing $($LO $8-8)$

Hedwig Optical makes three models of binoculars: Travel, Sport, and Pro. The models differ by the size of the casing and

the quality of the optics. The binoculars are produced in two departments. The Assembly Department purchases

components from vendors and assembles them into binoculars. The Travel and Sport models are complete and ready for

sale after completing the assembly process. The Pro model undergoes further processing in the Calibration Department,

which is actually just a small area in the same building as the Assembly Department.

Conversion costs in both the Assembly Department and Calibration Department are based on the number of units

produced. There are never any work$-$in$-$process inventories. Data for production in January are shown in the following table:

Required:

What is the cost per unit transferred to finished goods inventory for each of the three binocular models in January?

Note: Round your answers to $2$ decimal places.