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Direct Material D.M Costs D.M / Unit Batch P19(1,000 Professional balls) $20,00 0 $20 Batch S28(3,000 Scholastic balls) $30,00 0 $10 $50,00 0 Conversion Costs (Budgeted) C.C / Unit Preparation Department (30,000/4000) $30,00 0 $7.5 Finishing Department (24,000/4000) $24,00 0 $6.0 Packaging Department (500/1000) $500 $0.5 $54,50 0 Professi onal Schola stic Direct Material Batch P19(1,000 Professional balls) $20,000. 0 Batch S28(3,000 Scholastic balls) $30,00 0.0 Conversion Costs (Budgeted) Preparation Department $7,500 $22,50 0.0 Finishing Department $6,000 $18,00 0.0 Packaging Department $500 $0.0

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Packaging Department (500/1000) $500 $0.5 $54,500 Batch S28(3,000Scholastic balls) $30,000 $10 $50,000 Conversion Costs (Budgeted) C.C / Unit Preparation Department (30,000/4000) $30,000 $7.5 Professio nal Batch S28(3,000Scholastic balls) $30,000.0 D.M Costs Finishing Department (24,000/4000) $24,000 $6.0 Direct Material

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Page 1: example

Direct MaterialD.M Costs D.M / Unit

Batch P19(1,000 Professional balls) $20,000 $20

Batch S28(3,000 Scholastic balls) $30,000 $10$50,000

Conversion Costs (Budgeted) C.C / Unit Preparation Department (30,000/4000) $30,000 $7.5

Finishing Department (24,000/4000) $24,000 $6.0

Packaging Department (500/1000) $500 $0.5$54,500

Professional ScholasticDirect Material Batch P19(1,000 Professional balls) $20,000.0

Batch S28(3,000 Scholastic balls) $30,000.0

Conversion Costs (Budgeted) Preparation Department $7,500 $22,500.0 Finishing Department $6,000 $18,000.0 Packaging Department $500 $0.0

Total Costs Per Batch Per Department $34,000 $70,500 Price Per Unit $34 $23.50

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