Direct labor

Advertising

Factory supervision

Sales commissions

Depreciation, office equipment

Indirect materials

Depreciation, factory building

Administrative office salaries utilities, factory

Direct materials

Insurance, factory

$ 90,000

$ 40,000

$ 38,000

$ 15,000

$ 4,000

$ 5,000

$ 20,000

$ 1,000

$ 2,500

$ 108,000

$ 7,000

$ 7,000

Property taxes, factory

If the information above pertains to 1,000 units of production, what is its average manufacturing cost per unit?