Recorded costs for the DC5 Division,which manufactured 6,000 units of Product DC5 during the month,are as follows: $$\begin{array} { l r }
\text { Direct materials } & \$ 458,000 \
\text { Direct labor } & 400,000 \
\text { Indirect production costs } & 80,000 \
\text { Supervisary services } & \underline{ 40,000} \
\text { Total } &\underline{ \$ 978,000}
\end{array}$$
The per-unit cost of manufacturing Product DC5 this month is

Question

Recorded costs for the DC5 Division,which manufactured 6,000 units of Product DC5 during the month,are as follows: $$\begin{array} { l r } 
\text { Direct materials } & \$ 458,000 \
\text { Direct labor } & 400,000 \
\text { Indirect production costs } & 80,000 \
\text { Supervisary services } & \underline{ 40,000} \
\text { Total } &\underline{ \$ 978,000}
\end{array}$$ 
The per-unit cost of manufacturing Product DC5 this month is

Quizplus · Accepted Answer

The total manufacturing cost is $978,000 for 6,000 units. The per-unit cost is $978,000 / 6,000 = $163.

Recorded Costs for the DC5 Division,which Manufactured 6,000 Units of Product