Unique Company

This Week, December 6

Net hours 5,000

Materials $240,000

Salaries/Wages $180,000

Machining $95,000

Other costs $2,000

Total cost $517,000

During the week of December 6, Unique Company produced and shipped 3,000 units of Model P and 11,000 units of Model Q, for a total of 14,000 units. Model P has a cycle time of 1.25 hours, and Model Q has a cycle time of 0.50 hour.

Assume that the value-stream costs and total units shipped apply only to one model (a single-product value stream). Calculate the unit cost. (Round answer to two decimal places.)

a.$80.74 per unit

b.$53.04 per unit

c.$54.14 per unit

d.$36.93 per unit