The total manufacturing cost per unit for the department is $8.65 per unit
Manufacturing cost refers to the cost associated with producing goods and services. It is the cost directly related to manufacturing the products.
Manufacturing cost is computed as:
= Total materials costs / Equivalent units of production
= $250,025 / 36,500
= $8.65 per unit.
Hence, the total manufacturing cost per unit for the department is $8.65 per unit
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