Daniel LLC incurred cost of $43,000 for material, $26,000 for labor, and $23,000 for factory overhead. There was no beginning or ending work in process. 5,000 units were completed and transferred out. The cost per unit is

Unitary cost= $18.4

Explanation:

Giving the following information:

Daniel LLC incurred cost of $43,000 for material, $26,000 for labor, and $23,000 for factory overhead.

First, we need to calculate the total cost:

Total cost= 43,000 + 26,000 + 23,000

Total cost= $92,000

Now, the unitary cost:

Unitary cost= total cost / number of units

Unitary cost= 92,000 / 5,000

Unitary cost= $18.4

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