Per unit cost calculation under Process costing with Quantity Schedule

Quantity Schedule. A spinning mill had the following inventories, measured in kilograms (kg.):
                               Opening           Final
Raw materials          400,000 kg.   500,000 kg.
Work in process      100,000 kg.   150,000 kg.
Finished goods        100,000 kg.   110,000 kg.
Additional data
:
Raw materials purchased 1,600,000 kg.
Finished goods sold 1,240,000 kg.
Losses occur uniformly during the manufacturing process.

Required: A quantity schedule for raw materials, work in process, and finished goods.

Cost of Production Report; No Inventories; Three Departments. The Haddonfield Company manufactures a rayon product which is processed in three departments known respectively as: Spinning, Twisting, and Winding. There were no inventories of unfinished work at either the beginning or end of October, and 15,000 units of product were finished during October.

Materials used during the month cost $7,200, of which 5/6 were used in the Spinning Department and the remainder in the Winding Department. Wages amounted to $16,800; and an analysis of the payroll shows the amount applicable to each department to be: Spinning, $9,000; Twisting, $4,200; and Winding, $3,600.

Factory overhead incurred directly by each department and general factory overhead apportioned to each department were:

                                                          Spinning   Twisting   Winding
Factory overhead incurred by dept... . $3,200   $2,250     $3,100
General factory overhead apportioned 2,800     4,200       2,900

Required: A cost statement showing the cost per unit in each department and at the end of each stage of production.