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Recorded Costs for the DC5 Division,which Manufactured 6,000 Units of Product

question 153

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Recorded costs for the DC5 Division,which manufactured 6,000 units of Product DC5 during the month,are as follows:  Direct materials $458,000 Direct labor 400,000 Indirect production costs 80,000 Supervisary services 40,000 Total $978,000\begin{array} { l r } \text { Direct materials } & \$ 458,000 \\\text { Direct labor } & 400,000 \\\text { Indirect production costs } & 80,000 \\\text { Supervisary services } & \underline{ 40,000} \\\text { Total } &\underline{ \$ 978,000}\end{array}
The per-unit cost of manufacturing Product DC5 this month is


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