Determine Sale Estimate per unit for Job order cost estimation

Costs Charged per Job Current Month Cost Summary

Direct Materials $150 $150

Direct Labor $320 $320

Overhead (30% of direct labor) $96 $96

Total $566 $566

Units Completed: 1000

Product Unit Cost: $0.57

Sales Estimate per unit $_______________?

Determine Sale Estimate per unit for process cost estimation

Units $ Units $

Materia 1,000 150 Conversion to Finished goods (40%) 1,000 792

Direct Labor 320

Overheads 96

566

Abnormal gain 126

Total 792 Total 792

Cost per Unit 0.792

Sales price per cookie $______________?