Answer:
Materials cost per unit: $3.80
Conversion cost per unit: $4.54
Compute total manufacturing costs: $92,480
Explanation:
Unit Costs = Total Cost ÷ Total Equivalent Units
<u>1. Materials </u>
Unit Cost = $38,000 ÷ 10,000
= $3.80
<u>2. Conversion Costs</u>
Unit Cost = $54,480 ÷ 12,000
= $4.54
<u>Total Manufacturing Costs :</u>
Materials $38,000
Conversion Costs $54,480
Total $92,480