How do I calculate "Cost per unit" manually and in excel with the information below?

If they were to buy the manufacturing plant here are the assumptions to consider:

• Raw materials: std cost is $35/unit
• The manufacturing process produces waste at a rate of $8/unit (scrap/material usage)
• One production operator (Direct labor) is capable of producing 2,000 units per year.
• Each production operator earns $75,000/yr (fully burden (means with benefits)). Assume that their salary will increase by 3% every year
• They will also need 2 process engineers (Indirect labor) per year and each engineer makes $85,000/yr. Assume that their salary will increase at a rate of 2% per year
• In addition, Quality inspectors (Indirect labor) are needed where One inspector is capable of inspecting 7,500 units/yr. Each inspector makes $80,000/yr and their salary will increase at a rate of 3% per year too.
• The plant will need $750,000 per year for normal maintenance and repair.
• Their plant Overhead Allocation (OH allocation) is $20 per unit and they are also carrying a depreciation of $64,286 per year from previous investments.