​​Company XYZ produces a single product, and the following information is available for the month of April:

• Total units produced: 10,000
• Total direct materials cost: $20,000
• Total direct labor cost: $15,000
• Total manufacturing overhead cost: $10,000
• Selling and administrative expenses: $5,000

Requirements:

• Calculate the total manufacturing cost per unit.
• Determine the total cost of goods manufactured.
• Compute the total cost per unit including selling and administrative expenses.
• Discuss the implications of the cost analysis for decision-making.