Required: (round all intermediate calculations to 2 decimals.)

1. Compute the unit cost for sweet corn and regular corn.

2. Record appropriate journal entries:

a. To record the requisition of the raw corn for both types less the cream cost.

b. To apply conversion costs to the Separation Department.

c. To transfer both types of corn to the Cleaning Department.

d. To apply conversion cost to the Cleaning Department.

e. To transfer the Regular Corn to the Creaming Department and the Sweet Corn to Finished Goods Inventory.

f. To transfer cream costs and conversion costs to the Creaming Department.

g. To transfer the Creamed Corn to Finished Goods.

Brian Canning Co., which sells canned corn, uses an operation costing system. Cans of corn are classified as either sweet or regular, depending on the type of corn used. Both types of corn go through the separating and cleaning operations, but only regular corn goes through the creaming operation. During January, two batches of corn were canned from start to finish. Batch X consisted of 1,000 pounds of sweet corn, and Batch Y consisted of 900 pounds of regular corn. The company had no beginning or ending Work-inProcess Inventory. The following cost information is for the month of January: *Includes $700 for cream