Assume that a manufacturing company incurred the following costs: Direct labor Advertising Factory supervision Sales commissions Depreciation, office equipment Indirect materials Depreciation, factory building Administrative office salaries Utilities, factory Direct materials Insurance, factory Property taxes, factory $ 90,000 $ 40,000 $ 31,000 $ 15,000 $ 4,000 $ 5,000 $ 20,000 $ 1,000 $ 2,500 $ 101,000 $ 5,000 $ 7,000 If the information above pertains to 1,000 units of production, what is its average manufacturing cost per unit