how was the cost per unit figures calculated? I couldn't work it out from the case.

1. Calculate the unit support cost per policy for new and in-force annuity and life insurance policies using the new allocation bases. In addition, calculate the total support costs to be reported by product for each legal business unit entity. Aggregate support cost Total Units Cost per unit Steps $4,375,000.00 103,680 $42.20 Calls $2,426,000.00 55,060 $44.06 No. of Sales $4,552,000.00 454,400 $10.02 AUM $2,567,000.00 8,601,700,000 $0.0003