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Material Cost Initial Bal Shipped Final Bal Mat 1 $ 0.54 1000 100000 1300 Mat 2 $1.20 300 145000 145 Mat 3 $ 0.78 4000

Material Cost Initial Bal Shipped Final Bal Mat 1 $ 0.54 1000 100000 1300 Mat 2 $1.20 300 145000 145 Mat 3 $ 0.78 4000 200000 2000 Mat 4 $ 0.42 2300 146000 1265 Determine the cost per unit of materials for a volume of 342,284

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