Total Cost	Cost Per Pickle
Production Dept	1,000,000
Packaging Dept	400,000
Total Direct Cost	1,400,000

The opening inventories for the period was 1500 units and WIP of 3000 units and the

closing inventories for the period were 2400 units of raw materials and 2500 units of WIP.

Raw materials bought during the period were for 40,000 units for and Finished goods

transferred to the Packaging Dept were

The Direct Labour Cost was $50 per unit while Direct Material were $60.00 per unit and

Direct Expenses were 108.60 per unit

The Indirect Labour Cost was $20.00 per unit while indirect material was $18 per unit

while manufacturing overhead was ____ per unit.

The inventories in the production dept consisted of WIP with all raw material 100%

completed while 30% completed for conversion costs.

Required

1. Calculate the missing costs in both per unit and actual $ value. (3 marks)