Echo Sports Company produces home basketball goal systems consisting of a stand, backboard, rim, and net. The company has sufficient orders and capacity to produce 800 goal systems per month. Manufacturing costs and other costs are shown below:

Administrative salary $2,400

Depreciation on office equipment 400

Depreciation on production equipment 1,800

Electric and other factory utilities 1,400

Factory supervisor salary 2,000

Fiberglass backboards purchased from another manufacturer 30,400

Insurance on factory building and contents 600

Maintenance costs on factory equipment 1,200

Nets and rims purchased from another manufacturer 6,400

Rent on factory building 2,000

Sales commissions 1,600

Steel pipe for stand fabrication 14,920

Supplies for administrative office 600

Wages for production workers 14,720

TOTAL $80,440

Direct Materials Direct Labor Overhead

Administrative salary $ $ $

Depreciation on office equipment

Depreciation on production equipment

Electric and other factory utilities

Factory supervisor salary

Fiberglass backboards purchased from another manufacturer

Insurance on factory building and contents

Maintenance costs on factory equipment

Nets and rims purchased from another manufacturer

Rent on factory building

Sales commissions

Steel pipe for stand fabrication

Supplies for administrative office

Wages for production workers

Totals

Compute the cost to produce 1 basketball goal system (cost per unit):

Direct materials $

Direct labor $

Overhead $

Total manufacturing costs $

Units of production $

Cost per unit $