The Total Manufacturing cost per unit = $865
Given :
Grover Company has the following data for the production and sale of 2,300 units.
Sales Price per unit: $950 per unit
Fixed Costs:
MKT & Admin: $437,000 per period
Manufacturing Overhead: $333,500 per period
Variable Costs:
MKT & Admin: $50 per unit
Manufacturing Overhead: $80 per unit
Direct Labor: $100 per unit
Direct Materials $300 per unit
The Total Manufacturing cost per unit = $865
($437,000/2,300 units= $190 per unit
$333,500/2,300 units = $145 per unit
$190 + $145 +$50 + $80 + $100 + $300= $865)
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