Answer:
$293.5 per service
Step-by-step explanation:
Unit cost is calculated by determining the total cost of the service and dividing numbers of time services been provided.
Total Cost of Service = Operating cost + non- operating cost = $8,000 + $5,500 = $13,500
Number of clients =46 clients
Cost per unit = Total Cost / Number of clients = $13,500 / 46 = $293.5 per client
Unit cost per service is $293.5 per service