SE2 The unit costs that follow were determined by diving the total costs of each component by the number of products produced. From these unit costs, determine the total cost per unit of primary processes and the total cost per unit of support services.

Research & development 1.00

Human resources 1.45

Design 0.55

Supply 1.10

Legal Services 0.60

Production 4.00

Marketing 0.80

Distribution 0.90

Customer Service 0.65

Information Services 0.75

Management accounting 0.20

TOTAL cost per unit $12.00