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Python Company Produces Plastic Cups in a One-Department Process The Units Still in Process Are 100% Complete with Respect

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Python Company produces plastic cups in a one-department process.The following information is available:  Work-in-process inventory, beginning 0 Units started 60,000 Units complete and transferred out 48,000 Work-in-process inventory, ending 12,000 Direct materials added $180,000 Direct labor $165,600 Factory overhead $82,800\begin{array} { l r } \text { Work-in-process inventory, beginning } & 0 \\\text { Units started } & 60,000 \\\text { Units complete and transferred out } & 48,000 \\\text { Work-in-process inventory, ending } & 12,000 \\& \\\text { Direct materials added } & \$ 180,000 \\\text { Direct labor } & \$ 165,600 \\\text { Factory overhead } & \$ 82,800\end{array} The units still in process are 100% complete with respect to direct materials and 60% complete with respect to conversion costs.The unit cost of direct materials is _____.


Definitions:

Amount of Fruit

Refers to the total quantity of fruits present in a specific area or produced by a plant or group of plants at a given time.

Agricultural Industry

The sector of the economy concerned with the production, processing, and distribution of food, fibers, and other goods from farming and husbandry.

Terrestrial Ecosystems

Ecosystems found on land, characterized by the distinct types of vegetation and organisms adapted to the particular climate and soil conditions.

Technology

The application of scientific knowledge for practical purposes, especially in industry and in our daily lives through devices, processes, and systems.

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