=+Direct materials: $14.98 per unit Direct manufacturing labour: $15 per direct manufacturing labour-hour Engineering: $14 per engineer-hour (based on capacity of 25000 engineering-hours)

Testing: $12 per test-hour Each unit of DN25 requires 0.5 direct manufacturing labour-hours to produce and 0.25 test-hours to test.

Required 1 Calculate the full cost per unit of DN25 if Boscoe Ltd produces 50000 units.