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Smiggly Enterprises makes Crocquet Sets. Consider the following cost information for the month of January (5,300 units were produced): Direct Materials $32,000 DirectLabor 44,500 FactoryOverhead

Smiggly Enterprises makes Crocquet Sets. Consider the following cost information for the month of January (5,300 units were produced):

Direct Materials $32,000

DirectLabor 44,500

FactoryOverhead 7,500

SellingExpense 4,400

Utilities 18,000

Calculate the Cost-per-Unit attributed to January's production.

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