Curtis Company produces a common machine component for industrial equipment in

Curtis Company produces a common machine component for industrial equipment in three departments: molding grinding and finishing. The following data are
available for October.

Molding Grinding Finishing

Department Department Department

Direct materials $71600 $7600 $4900

Direct labor 4600 11200 7600

Applied overhead 7000 54400 7600

During October 6000 components were completed. There is no beginning or ending WIP in any department.

Required:

1. Prepare a schedule showing for each department the cost of direct materials direct labor applied overhead product transferred in from a prior
department and total manufacturing cost.

2. Calculate the unit cost.