Answer:
$ 12
Explanation:
Conversion cost per unit equals $9.00.
Total materials costs are $81300
Equivalent units of production for materials are 27100
MAterial Costs per unit = Total materials costs /Equivalent units of production
Material Costs per unit =$81300/ 27100= $ 3 per unit
Total manufacturing cost per unit= Conversion cost per unit +Material Costs per unit = $ 9+ $3= $ 12
We find the material costs per unit and add it with the conversion cost per unit to get the total manufacturing cost per unit
