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Assume that a manufacturing company incurred the following costs: Direct labor $ 90,000 Advertising $ 40,000 Factory supervision $ 40,000 Sales commissions $ 15,000 Depreciation,
Assume that a manufacturing company incurred the following costs:
Direct labor | $ 90,000 |
---|---|
Advertising | $ 40,000 |
Factory supervision | $ 40,000 |
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 | $ 110,000 |
Insurance, factory | $ 9,000 |
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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