Maryland Office Products (MOP) produces three different paper products at its Vaasa lumber plant: Supreme, Deluxe, and Regular. Each product has its own dedicated production line at the plant. It currently uses the following three-part classification for its manufacturing costs: direct materials, direct manufacturing labor, and manufacturing overhead costs. Total manufacturing overhead costs of the plant in July 2017 are $190 million ($15 million of which are fixed). This total amount is allocated to each product line on the basis of the direct manufacturing labor costs of each line. Summary data (in millions) for July 2017 are as follows:

Requirement 1. Compute the manufacturing cost per unit for each product produced in July 2017.

Begin by determining the formula needed to calculate the total manufacturing cost per unit.

Total manufacturing costs

Units produced

=

Total manufacturing cost per unit

Using the formula you determined above, calculate the company's total manufacturing cost per unit for each type of product produced in July 2017. (Round your answers to the nearest cent.)

	Supreme	Deluxe	Regular
Total manufacturing cost per unit produced in July	?	?	?

Supreme Deluxe Regular

Direct material cost	$84	$51	$66
Direct Manufacturing Cost	$16	$26	$8
Manufacturing Overhead Cost	$41	$80	$69
Units Produced	110	150	120