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ABC Ltd. incurred $18,120,000 in direct materials costs, $14,496,000 in direct labor costs, and $9,060,000 in manufacturing overhead costs during the month. If the company

ABC Ltd. incurred $18,120,000 in direct materials costs, $14,496,000 in direct labor costs, and $9,060,000 in manufacturing overhead costs during the month. If the company produced 12,840,000 units of a product,

Cost Component

Amount ($)

Direct Materials

$18,120,000

Direct Labor

$14,496,000

Manufacturing Overhead

$9,060,000

Units Produced

12,840,000

calculate the cost per unit using the absorption costing method.

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