Explanation:
The computation of Unit transferred-in cost Unit materials cost, Unit conversion cost is given below :-
1) Unit transferred-in cost
= ($2,100 + $30,900) ÷ 75,000
= 33,000 ÷ 75,000
= $0.44
Unit material cost
= (1,500 + 22,500) ÷ 75,000
= 24,000 ÷ 75,000
= $0.32
Unit conversion cost
= (3,000 + 45,300) ÷ 69,000
= 48,300 ÷ 69,000
= $0.70
2) Total unit cost
= 0.44 + 0.32 + 0.70
= $1.46