Q-2) Company X produces audio equipments in its factory. Raw materials cost for an audio system is TL87 per unit. Workers on the production lines are paid TL18 per hour. An audio system takes 6 hours to complete. In addition, the rent on the equipment used to assemble audio systems amounts to TL5,900 per month. Miscellaneous materials cost TL5 per unit produced. A supervisor was hired to oversee production and her monthly salary is TL3,000. Factory janitorial costs will be TL1,500 per month. Local TV and radio channels will charge TL9,800 for advertisements per month. The factory building depreciation expense per year will be TL7,000, and factory property tax is TL12,000 per year. Material handling costs in the factory are expected to be around TL180 per month. Calculate unit production cost if the monthly production level is 1,500 units.