The following department data are available: $\begin{array}{lr}
\text { Total materials costs } & \$ 180,000 \
\text { Equivalent units of materials } & 60,000 \
\text { Total conversion costs } & \$ 105,000 \
\text { Equivalent units of conversion costs } & 30,000
\end{array}$ What is the total manufacturing cost per unit?

Question

Quizplus · Accepted Answer

The total manufacturing cost per unit is calculated by adding the cost per equivalent unit of materials and conversion costs. Materials cost per unit is $180,000 / 60,000 = $3.00. Conversion cost per unit is $105,000 / 30,000 = $3.50. Total cost per unit is $3.00 + $3.50 = $6.50.

The Following Department Data Are Available What Is the Total Manufacturing Cost Per Unit? A)$3

The Following Department Data Are Available What Is the Total Manufacturing Cost Per Unit?
A)$3