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1. Scientists at Anschultz Laboratories, Inc. have just perfected Dentalite, a l

ID: 2376524 • Letter: 1

Question

1.            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 Costs                                             Conversion Costs

                        Equivalent                                                                 Equivalent

                  Dept.         Dollars               Units                                               Dollars               Units

                     A          $12,000              1,000                                                $33,825            2,050

                     B              21,835            1,983                                                  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 one ounce of Dentalite.

Explanation / Answer

the unit cost for each department


A -- unit cost = (12,000/1,000)+(33,825/2,050) = $ 28.5


B --- unit cost = (21835/1983)+(13065/1005) = $ 24.01


C---- unit cost = ( 23896/1030)+(20972/2140) =$ 33


D --- unit cost = 22086/2045 = $ 10.8


E --- unit cost = 15171/1945 = $ 7.8


total unit cost of producing one ounce of Dentalite = 28.5 + 24.01+ 33 +10.8 + 7.8 = $ 104.11