ABC Company manufactures sun protection lotion. The Mixing Department, the first process department, mixes the chemicals required for the repellent. The following data are for the current month:
Work in process, beginning 0 unit
Gallons started 45
Gallons transferred out 36
Direct Material costs $900
Direct Labor costs $1,785
Overhead applied $3,066
Direct materials are added at the beginning of the process. Ending inventory is 90% complete with respect to conversion costs.
Please fill in blanks (include commas in your answers).
The units accounted for are ________________units.
The unit cost for conversion costs is ___$___ per unit.
The ending balance of work in process for the Mixing Department is ____$____.