Particular 1200 units 1900 units Direct material 36000 57000 Direct labour 18000 28500 Rent 5000 5000 Depreciation 4000 4000 Electricity 4400 5800 Other manufacturing 19600 21700 Selling 8000 8000 Sales commission 12000 19000 Administrative 5000 5000 Total cost 112000 154000 Total cost per unit 93.33 81.05 Table 1