Wilkey Ltd manufactures a variety of glass windows in its Perth plant In Department A, clear glass sheets are produced, and some of these sheets are sold as finished goods. Other sheets made in Department A have metallic oxides added to them in Department B to form coloured glass sheets. Some of these coloured sheets are sold, while others are moved to Department C for etching and are then sold. The company uses operation costing. Wilkey’s production costs, applied to products in May, are given in the following table. There was no beginning or ending inventory of work in process for May.
Each of glass requires the same steps within each operations.
1. Conversion cost per unit in Department A.
2. Conversion cost per cost per unit in Department B.
3. Cost of a clear glass sheet.
4. Cost of an unetched coloured glass sheet.
5. Cost of an etched coloured glass sheet.