If a particular job is composed of multiple units manufactured, unit costs are determined by

dividing the total manufacturing costs assigned to the job by the number of units manufactured. 

dividing the total number of units manufactured by the sum of the direct material and direct labor costs assigned to the job. 

dividing the sum of direct material and direct labor costs assigned to the job by the total number of units manufactured. 

dividing the total number of units manufactured by the total manufacturing costs assigned to the job. 

multiplying the direct labor cost per hour by the number of labor hours worked during the period