Suppose that both the direct materials used and the plant and equipment depreciation are related to the manufacture of 1.1 million units of product. what is the unit cost for the direct materials assigned ti those units?

For Specific Date Direct materlals Inventory, January 1, 2020 14 Work-In-process Inventory, January 1, 2020 13 Finished goods Inventory, January 1, 2020 74 Direct materlals Inventory, December 31, 2020 20 Work-In-process Inventory, December 31, 2020 3 Finlshed goods Inventory, December 31, 2020 57 For Year 2020 Purchases of direct materials Direct manufacturing labor Depreclation-plant and equipment Plant supervlsory salarles Miscellaneous plant overhead Revenues Marketing, distribution, and customer-service costs Plant supplles used Plant utilities Indirect manufacturing labor $335 100 70 3 35 940 240 13 38 64 Howoll Corporation Schedule of Cost of Goods Manufactured For the Yoar Ended December 31, 2020 (in millions) Direct materials costs: Beginning inventory, Jan. 1, 2020 Purchases of direct materials Cost of direct materials available for use Ending inventory, Dec. 31, 2020 Direct materials used Direct manufacturing labor costs Indirect manulacturing costs: Indirect manufacturing labor Plant supplies used Plant utilities Depreciation-plant and equipment Plant supervisory salaries Miscollaneous plant overhead Manufacturing costs incurred during 2020 Add: Beginning work-in-process inventory, Jan, 1, 2020 Total manufacturing costs to account for Less: Ending work-in-process inventory, Dec. 31, 2020 Cost of goods manulactured 514 335 349 20 \$ 329 100 64 13 38 70 3 35223 652 13 665 3 3 $662 Howoll Corporation Income Statement For the Year Ended December 31, 2020 (In millions) Revenues $940 Cost of goods sold: Beginning finished goods, Jan. 1, 2020 574 Cost of goods manufactured Cost of goods available for sale Ending finished goods, Dec. 31, 2020 Cost of goods sold Gross margin Marketing, distribution, and customer-service costs Operating income/(loss) 662 736 57 679 261 240 s 21