Plasto Corporation manufactures a variety of plastic products,including a series of molded chairs. The three models of moldedchairs, which are all variations of the same design, are Standard(can be stacked), Deluxe (with arms), and Executive (with arms andpadding). The company uses batch manufacturing and has anoperation-costing system. The production process includes anextrusion operation and subsequent operations to form, trim, andfinish the chairs. Plastic sheets are produced by the extrusionoperation, some of which are sold directly to other manufacturers.During the forming operation, the remaining plastic sheets aremolded into chair seats and the legs are added; the Standard modelis sold after this operation. During the trim operation, the armsare added to the Deluxe and Executive models and the chair edgesare smoothed. Only the Executive model enters the finish operationwhere the padding is added. All of the units produced receive thesame steps within each operation. The May production run had atotal manufacturing cost of $988,290. The units of production anddirect-material costs incurred were as follows:
| Units Produced | Extrusion Materials | Form Materials | Trim Materials | Finish Materials |
| Plastic sheets | 4,800 | | $ | 62,400 | | | | | | | | | | |
| Standard model | 6,100 | | | 79,300 | | $ | 24,400 | | | | | | | |
| Deluxe model | 3,300 | | | 42,900 | | | 13,200 | | $ | 9,900 | | | | |
| Executive model | 2,400 | | | 31,200 | | | 9,600 | | | 7,200 | | $ | 14,400 | |
| Total | 16,600 | | $ | 215,800 | | $ | 47,200 | | $ | 17,100 | | $ | 14,400 | |
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Manufacturing costs applied during the month of May were asfollows:
| | Extrusion Operation | Form Operation | Trim Operation | Finish Operation |
| Direct labor | | $ | 192,560 | | | $ | 51,000 | | | $ | 32,490 | | | $ | 19,200 | |
| Manufacturing overhead | | | 232,400 | | | | 90,600 | | | | 46,740 | | | | 28,800 | |
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Required:
1. For each product produced by PlastoCorporation during the month of May, determine the (a) unit costand (b) total cost. Be sure to account for all costs incurredduring the month. (Round "Unit costs" to 2 decimalplaces.)
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| | Product | Unit Costs | Total Product Costs | | Plastic sheets | | | | Standard model | | | | Deluxe model | | | | Executive model | | | | Total | | $0 |
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