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.

Compute the total manufacturing cost for both products combined.