Hours per unit

Materials per unit

$

Volumes

(units)

Labour

Hours

Machine Hours

Product X

0.5

1

16

600

Product Y

1.5

1

10

1,300

Product Z

1

2

20

7,000

Direct labour cost $7 per hour and production overheads are absorbed on a machine hour basis. The rate for the period is $25 per machine hour.

How can we calculate the cost per unit using Traditional