Chapter 5 - Process Cost Accounting--General Procedures 271 E5-3 104 E5-4 Computing unit cost During the month, a company with no departmentalization in curred costs of $45,000 for materials, $36,000 for labor, and $22,500 for factory overhead. There were no units in process at the beginning or at the end of the month, and 20,000 units were completed. Determine the unit cost for the month for materials, labor, and factory overhead. Computing unit cost Chavez Chemical Co, recorded costs for the month of $18,900 for materials, $44,100 for labor, and $26,250 for factory overhead. There was no beginning work in process, 8,000 units were finished, and 3,000 units were in process at the end of the period, two-thirds completed. Compute the month's unit cost for each element of manufacturing cost and the total per unit cost. (Round unit costs to three decimal places.) LOG