Final answer:
The average cost per unit for Hamlin supply is calculated by dividing the cost of goods sold of $1400 by the 140 units available for sale, which results in an average cost per unit of $10.
Step-by-step explanation:
To determine the average cost per unit for Hamlin supply, we use the information provided that states the cost of goods sold was $1400 for 140 units available for sale. The average cost per unit can be found by dividing the total cost of goods sold by the number of units available for sale.
The calculation would look like this: Average cost per unit = Total cost of goods sold ÷ Number of units
Plugging in the values given: Average cost per unit = $1400 ÷ 140 units
The average cost per unit is therefore $10.