Answer:
total manufacturing cost is 6.3 per unit
Step-by-step explanation:
given data
Total materials costs = $46000
units of materials = 20000
total conversion costs = $32000
unit of conversion = 8000
to find out
total manufacturing cost per unit
solution
we find here material cost per unit that is
material cost =

material cost =

material cost = 2.3 per unit
and
conversion cost per unit is here
conversion cost =

conversion cost =

conversion cost = 4 per unit
so
total manufacturing cost per unit will be
total manufacturing cost = material cost per unit + conversion cost per unit
put here value
total manufacturing cost = 2.3 + 4 = 6.3
so total manufacturing cost is 6.3 per unit