Question

Bramble Company had the following department information for the month of September: Total materials costs, $46000; equivalent units of materials, 20000; total conversion costs, $32000; and equivalent units of conversion costs, 8000. What is the total manufacturing cost per unit for the month of September?

Answer 1

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)/(unit of material)`

material cost =
`(46000)/(20000)`

material cost = 2.3 per unit

and

conversion cost per unit is here

conversion cost =
`(conversion costs)/(unit of conversion)`

conversion cost =
`(32000)/(8000)`

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