Answer:
Total unitary cost= $55
Explanation:
Giving the following information:
Per Unit Total
Direct materials $17
Direct labor $8
Variable manufacturing overhead $11
Fixed manufacturing overhead $300,000
Variable selling and administrative expenses $4
Fixed selling and administrative expenses $150,000
First, we will calculate the total unitary fixed cost:
Total fixed costs= 300,000 + 150,000= 450,000
Unitary fixed cost= 450,000/30,000= $15
Now, the total unitary cost:
Total unitary cost= 17 + 8 + 11 + 4 + 15= $55
