Sweet Stuff Bakery mass$-$produces cakes using three sequential processing departments: Mixing. Baking, and Packaging. The following transactions occurred during February: $\backslash$begin$\{$tabular$\}\{|$l$|$l$|\}\backslash$hline $1.$ Direct materials used in the Packaging Department & $\backslash$$$45,000\backslash \backslash \backslash$hline $2.$ Costs assigned to units completed and transferred out of Mixing & $330,000\backslash \backslash \backslash$hline $3.$ Direct labour incurred in the Mixing Department & $18,000\backslash \backslash \backslash$hline $4.$ Beginning balance: Work in Process Inventory$-$Baking & $24,000\backslash \backslash \backslash$hline $5.$ Manufacturing overhead allocated to the Baking Department & $105,000\backslash \backslash \backslash$hline $6.$ Beginning balance: Finished Goods Inventory & $6,000\backslash \backslash \backslash$hline $7.$ Costs assigned to units completed and transferred out of Baking & $450,000\backslash \backslash \backslash$hline S$.$ Beginning balance: Work in Process Inventory$-$Mixing & $18,000\backslash \backslash \backslash$hline $9.$ Direct labour incurred in the Packaging Department & $12,000\backslash \backslash \backslash$hline $10.$ Manufacturing overhead allocated to the Mixing & $\backslash \backslash \backslash$hline Department & $90,000\backslash \backslash \backslash$hline $11.$ Direct materials used in the Mixing Department & $225,000\backslash \backslash \backslash$hline $12.$ Beginning balance: Raw Materials Inventory & $36,000\backslash \backslash \backslash$hline $13.$ Costs assigned to units completed and transferred out of Packaging & $576,000\backslash \backslash \backslash$hline $14.$ Beginning balance: Work in Process Inventory$-$Packaging & $72,000\backslash \backslash \backslash$hline $15.$ Purchases of Raw Materials & $255,000\backslash \backslash \backslash$hline $16.$ Direct labour incurred in the Baking Department & $6,000\backslash \backslash \backslash$hline $17.$ Manufacturing overhead allocated to the Packaging Department & $\backslash \backslash \backslash$hline & $60,000\backslash \backslash \backslash$hline $18.$ Cost of goods sold & $573,000\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}$ Note: No direct materials were used by the Baking Department. Required: A$.$ Post each of these transactions to the company's inventory T$-$accounts provided below. B$.$ Determine the balance at month end in each of the $\backslash ($ T $\backslash )-$accounts. C$.$ Assume that $1,440,000$ cakes were completed and transferred out of the Packaging Department during the month. What was the cost per unit of making each cake?