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Given the following items for Year 2011: Suppose that both the direct materials used and the depreciation on plant and e are related to the manufacture of 2 million units of product. Determine (a) the uni direct materials assigned to those units and (b) the unit cost for depreciation on equipment 7 " = % Given the following items for Year 2011: Suppose that both the direct materials used and the depreciation on plant and e are related to the manufacture of 2 million units of product. Determine (a) the uni direct materials assigned to those units and (b) the unit cost for depreciation on equipment 7 " = %