Managerial Accounting: E21-7 Scientists at Anschultz Laboratories, Inc., have

Managerial Accounting

Exercise 21-7 Work in Process Inventory Accounts: Total Unit Cost
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 Conversion Costs
Dept. Dollars Equivalent Units Dollars Equivalent Units
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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