As production manager, Mr.B is asked to track the manufacturing cost per unit on the factory floor.Total manufacturing costs were $100,000 before considering factory maintenance salaries of $12,000 and $50,000 of factory depreciation.How much is the calculation of manufacturing cost per unit if 500 units had been produced in the current quarter?
A)$224
B)$300
C)$200
D)$324

Question

Quizplus · Accepted Answer

The total manufacturing costs can be calculated as follows: 
$100,000 + $12,000 + $50,000 = $162,000 
To calculate the cost per unit, we can divide the total manufacturing costs by the number of units produced: 
$162,000 ÷ 500 = $324 
Therefore, the manufacturing cost per unit is $324. The best choice is D.

As Production Manager, Mr