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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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