scientists at anschultz laboratories inc have just perfected dentalite a liquid subs 492459

Work in Process Inventory Accounts: Total Unit Cost

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Scientists at Anschultz Laboratories, Inc., have just perfected Dentalite, a liquid substance that dissolves tooth decay. The substance, which is generated by a complex process involving five departments, is very expensive. Cost and equivalent unit data for the latest week are as follows (units are in ounces):

Direct Materials

Dept.

Dollars

Equivalent Units

Dollars

Equivalent Unit

A

12,000

1,000

33,825

2,050

B

21,835

1,985

13,065

1,005

C

23,896

1,030

20,972

2,140

D

–

–

22,086

2,045

E

–

–

15,171

1,945

From these data, compute the unit cost for each department and the total unit cost of producing 1 ounce of Dentalite. If an amount box does not require an entry, leave it blank, or enter zero (“0”). Round your answers to two decimal places.

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