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Assume that a manufacturing company incurred the following costs: Direct labor $ 90,000 Advertising $ 40,000 Factory supervision $ 32,000 Sales commissions $ 15,000 Depreciation,

Assume that a manufacturing company incurred the following costs:

Direct labor $ 90,000
Advertising $ 40,000
Factory supervision $ 32,000
Sales commissions $ 15,000
Depreciation, office equipment $ 4,000
Indirect materials $ 5,000
Depreciation, factory building $ 20,000
Administrative office salaries $ 1,000
Utilities, factory $ 2,500
Direct materials $ 102,000
Insurance, factory $ 7,000
Property taxes, factory $ 7,000

If the information above pertains to 1,000 units of production, what is its average manufacturing cost per unit?

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