Brian Canning Co., which sells canned corn, uses an operationcosting system. Cans of corn are classified as either sweet orregular, depending on the type of corn used. Both types of corn gothrough the separating and cleaning operations, but only regularcorn goes through the creaming operation. During January, twobatches of corn were canned from start to finish. Batch X consistedof 1,800 pounds of sweet corn, and Batch Y consisted of 1,700pounds of regular corn. The company had no beginning or endingWork-in-Process Inventory. The following cost information is forthe month of January: Batch Cost Batch Size Raw sweet corn X $12,600 1,800 lbs Raw regular corn Y 6,885 * 1,700 lbs Separatingdepartment costs 5,075 Cleaning department costs 3,500 Creamingdepartment costs 1,530 *Includes $2,300 for cream. Required: 1.Compute the unit cost for sweet corn and regular corn. 2. Recordappropriate journal entries.
