Amazon.com, Inc. uses process costing to allocate its fulfillment center costs. For the fiscal year ending December 31, 2023, the company processed two types of products: Product X and Product Y. The following costs were incurred for each product:

• Product X:
  • Direct Materials Cost: $10 per unit
  • Direct Labor Cost: $5 per unit
  • Manufacturing Overhead: $3 per unit
• Product Y:
  • Direct Materials Cost: $15 per unit
  • Direct Labor Cost: $7 per unit
  • Manufacturing Overhead: $4 per unit

Requirements:

1. Calculate the total manufacturing cost per unit for Product X.
2. Determine the total manufacturing cost per unit for Product Y.
3. Compute the total manufacturing cost for both products combined.