Vermont Instruments manufactures two models of calculators

Vermont Instruments manufactures two models of calculators. The finance model is the Fin-X and the scientific model is the Sci-X. Both models are assembled in the same plant and require the same assembling operations. The difference between the models is in the cost of the parts. The following data are available for June: 
Fin, Sci-B Total Number of wits Parts cost per unit 14,000 $21 40,000 $21 54,000 Other costs: Direct labor $ 61, 000 Indirect materials overhead 17, 200 83.800 Total $162,000 
Required: Vermont Instruments uses operations costing and assigns conversion costs based on the number of units assembled. Compute the cost per unit of the Fin-X and Sci-X models for June. 
Operation cost 
Materials cast 
Total cost 
Number of units 
Unit cost