Serile Pharma places 900 units in production during the month of January.All 900 units are completed during the month.It had no opening inventory.Direct material costs added during January was $81,000 and conversion costs added during January was $9,000.What is the total cost per unit of the product produced during January?

Question

Quizplus · Accepted Answer

The total cost per unit is calculated by adding the direct material costs and conversion costs, then dividing by the number of units produced: ($81,000 + $9,000) / 900 units = $100 per unit.

Serile Pharma Places 900 Units in Production During the Month