Surplus,Inc.is a manufacturer of seat cushions.The company only runs and operates two departments,the assembly department and the completion department.In January 2013,the company incurred $500,000 of direct materials and $450,000 of conversion costs,for a total manufacturing cost of $950,000.The accounting manager reported that there was no beginning inventory on January 1,2013 and during January 2013,400 units were fully completed at the end of the month.Compute the direct material cost per unit,the conversion cost per unit,and the assembly department cost per unit.

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The Answer of Surplus,Inc.is a manufacturer of seat cushions.The company only runs and operates two departments,the assembly department and the completion department.In January 2013,the company incurred $500,000 of direct materials and $450,000 of conversion costs,for a total manufacturing cost of $950,000.The accounting manager reported that there was no beginning inventory on January 1,2013 and during January 2013,400 units were fully completed at the end of the month.Compute the direct material cost per unit,the conversion cost per unit,and the assembly department cost per unit.