Direct Material Batch P19(1,000Professional balls) Batch S28(3,000Scholastic balls)
D.M Costs $20,000
D.M / Unit $20
$30,000 $50,000
$10
Conversion Costs (Budgeted) Preparation Department (30,000/4000)
$30,000
C.C / Unit $7.5
Finishing Department (24,000/4000)
$24,000
$6.0
$500 $54,500
$0.5
Packaging Department (500/1000)
Professio nal Direct Material Batch P19(1,000Professional balls)
$20,000.0
Batch S28(3,000Scholastic balls) Conversion Costs (Budgeted) Preparation Department Finishing Department Packaging Department Total Costs Per Batch Per Department Price Per Unit
Scholas tic
$30,000.0
$7,500 $6,000 $500
$22,500.0 $18,000.0 $0.0
$34,000
$70,500
$34
$23.50