Answer:
Material cost per unit = $3.64
Conversion cost per unit = $4.59
Manufacturing cost per unit = $8.23
Explanation:
1. Calculate the unit cost for materials:
Material cost per unit = [tex]\frac{36,400}{10,000}[/tex]
Material cost per unit = $3.64
2. Calculate the unit cost for conversion costs:
Conversion cost per unit = [tex]\frac{55,080}{12,000}[/tex]
Conversion cost per unit = 4.59
3. Calculate the total manufacturing costs:
Manufacturing cost per unit = Material cost per unit + Conversion cost per unit
Manufacturing cost per unit = $3.64 + $4.59
Manufacturing cost per unit = $8.23