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The company "CAT. SA" is dedicated to the manufacture and commercialice Personalized Mouse Pads. To do that, the company uses 2 raw materials: Plastic Fabric and foam. During the month of June, there were made 15.000 units of Mouse Pads with the following details: 1. The initial stocks of plastic fabric was 3.500m valued at 7.000,00 and 2.500m of foam at a unit price of 1,25/m 2. During the period, the company purchases 5.250m of plastic fabric at a unit price of 2,05/m and 2.500m of foam at a unit price of 1,10/m. 3. For the production has been used 30cm of plactic fabric and of foam per unit of Mouse Pad. 4. To evaluate the consumptions, the company apply the Continuous average price criteria. 5. To cut and paste the 2 materials, the company use a machinery, that was adquiared for an amount of 75.000,00 with a residual value of 5.000,00. This machinery was estimated to have a useful life of 50.000 hours of operation. 6. It is known that to produce all the units of the period, the machine has been working the same time that Ms. Doga has been working. 7. For the Amortization of the machinery, they use the Technical Criterion. 8. The coefficient of performance for the first 7.700 hours is 75%, for the next 23.900 hours it is 100% and for the last 18.400 hours it is 90%. 9. Before this period of production, the machine has worked for 12.400 hours. 10. For this period, the capacity of production has been 100% for the first 150 hours of work and a 75% for the rest of the production. 11. To the supervision of the machine, Ms. Doga works for the company with the following details: a) She has a base salary of 1.350,00 per month with 14 payments throughout the year. b) She received 250,00 on May corresponding to overtime hours. c) She also receives a monthly distance bonus of 125,00 and an annual bonus 3.330,00. d) The contribution to Social Security for this employee amounts to the 30% of the base salary. e) She works for during 210 days per year and 8 hours per day, and has worked 23 days in June. f) She must supervise the machine during all the hours of operation. QUESTION: What is the unit cost per product of these 3 direct factors in the month of June? The company "CAT. SA" is dedicated to the manufacture and commercialice Personalized Mouse Pads. To do that, the company uses 2 raw materials: Plastic Fabric and foam. During the month of June, there were made 15.000 units of Mouse Pads with the following details: 1. The initial stocks of plastic fabric was 3.500m valued at 7.000,00 and 2.500m of foam at a unit price of 1,25/m 2. During the period, the company purchases 5.250m of plastic fabric at a unit price of 2,05/m and 2.500m of foam at a unit price of 1,10/m. 3. For the production has been used 30cm of plactic fabric and of foam per unit of Mouse Pad. 4. To evaluate the consumptions, the company apply the Continuous average price criteria. 5. To cut and paste the 2 materials, the company use a machinery, that was adquiared for an amount of 75.000,00 with a residual value of 5.000,00. This machinery was estimated to have a useful life of 50.000 hours of operation. 6. It is known that to produce all the units of the period, the machine has been working the same time that Ms. Doga has been working. 7. For the Amortization of the machinery, they use the Technical Criterion. 8. The coefficient of performance for the first 7.700 hours is 75%, for the next 23.900 hours it is 100% and for the last 18.400 hours it is 90%. 9. Before this period of production, the machine has worked for 12.400 hours. 10. For this period, the capacity of production has been 100% for the first 150 hours of work and a 75% for the rest of the production. 11. To the supervision of the machine, Ms. Doga works for the company with the following details: a) She has a base salary of 1.350,00 per month with 14 payments throughout the year. b) She received 250,00 on May corresponding to overtime hours. c) She also receives a monthly distance bonus of 125,00 and an annual bonus 3.330,00. d) The contribution to Social Security for this employee amounts to the 30% of the base salary. e) She works for during 210 days per year and 8 hours per day, and has worked 23 days in June. f) She must supervise the machine during all the hours of operation. QUESTION: What is the unit cost per product of these 3 direct factors in the month of June