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MDD currently produces product MBA-15, which has direct costs by department as shown in the table below. Calculate the traditional (also called full-absorption) reported unit

MDD currently produces product MBA-15, which has direct costs by department as shown in the table below. Calculate the traditional (also called full-absorption) reported unit cost of Product MBA-15.

Cost Category Wafer Fab Wafer Test ICA DWB ICA MTF IC Test Total
Direct Materials $0.1135 $0.0000 $0.3656 $0.0429 $0.0000 $0.5220
Direct Labor $0.2626 $0.0205 $0.4764 $0.5429 $0.6382 $1.9406

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