Cost Formulas Colonial Manufacturing produces a single product requiring the following direct material and direct labor: Cost per Unit of Input Required Amount per Unit of Product Material A $13.5 / pound 24 ounces Material B $9 / pound 12 ounces Material C $18 / gallon 0.5 gallon Cutting labor $15 / hour 45 minutes Shaping labor $18 / hour 15 minutes Finishing labor $16.5 / hour 30 minutes Manufacturing overhead consists of indirect materials, $0.80 per unit of product; indirect labor, $10,000 per year plus $1.20 per unit of product; factory maintenance, $1,000 per month plus $0.60 per unit of product; factory depreciation, $22,000 per year; and annual factory property taxes, $20,000. Selling and administrative expenses include the salaries of a sales manager, $30,000 per year, an office manager, $18,000 per year, and two salespersons, each of whom is paid a base salary of $12,000 per year and a commission of $4 per unit sold. Advertising and promotion of the product are done through a year-round media package program costing $600 per week. a. Analyze all cost and expense factors to determine a general formula (based on units of production) for total cost. Round variable cost per unit answers to two decimal places, if applicable.

please help me to understand the process. There is a lot of explanations for this problem but I don't understand where the numbers came from. could you please help me?