Cost Accounting-The records of Jordan Company reflect the following data

| January 30, 2017

Question
The records of Jordan Company reflect the following data:

Work in process, beginning of the month – 4,500 units; 30% completed at a cost of $16,700 for materials, $7,600 for labor, and $10,400 for overhead.

Production costs for the month – materials – $54,300 labor; – $25,400; overhead – $34,600

Units completed and transferred to finished goods – 18,000

Work in process, end of month – 5,000 units; 40% completed

Calculate the unit cost for the month for materials, labor and factory overhead.

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