Compute the manufacturing product cost per unit of each type of bookcase.

	Standard Bookcase	Unfinished Bookcase
Direct materials
Materials handling
Assembling
Finishing
Total manufacturing cost
Number of units
Manufacturing cost per unit

	Total	Total Direct	Total	Total Assembling
	Units	Materials	Number	Direct Labor
Product	Produced	Costs	of Parts	Hours
Standard bookcase	6,000	$29,300	82,500	3,500
Unfinished bookcase	6,600	28,800	86,500	2,100