The following list relates to expenditure incurred by Warm Buttered Ltd for the year ended 30 June 2022. Warm Buttered Ltd makes a standard, one-size-fits-all hat.Other information

• A total of 10 000 hats are made during the year.
• There was no opening inventory at the beginning of the year.
• Normal operating capacity is 10 000 hats.

REQUIRED

Pursuant to AASB 102, what is the unit ‘cost’ of a hat?

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Item of expenditure Advertising Amortisation of franchise licence Depreciation-administrative equipment Depreciation factory equipment Directors' salaries Electricity-administration building Electricity-factory Factory supervisor's salary Freight in of raw material Freight out of inventory Income tax expense Insurance administration building Insurance factory $000 20 15 30 50 100 20 50 60 10 30 100 20 30