Answer:
$51.60
Step-by-step explanation:
The computation of the relevant cost per unit is shown below:
= Direct material per unit + direct labor per unit + variable overhead per unit + fixed overhead per unit - applied fixed manufacturing overhead per unit
= $24.70 + $16.30 + $2.30 + $13.40 - $5.10
= $51.60
We simply added the given cost in order to find out the relevant cost per unit