John's Assembly Service provided the following data for the assembly department for January :
Physical Units for January
Workinprocess, beginning inventory January units
Started during January units
Completed and transferred out during January units
Work in process, ending inventory January units
Total Costs for January
Direct material costs added during January $
Conversion costs added during January
Total assembly department costs added during January $
Required: Compute the direct material cost per unit; the conversion cost per unit; and, the total department cost per unit.