Answer
Total Manufacturing Cost per Unit for Second Quarter:
Total Manufacturing Cost per Unit: $14.00 + $20.00 + $225.00 = $259.00
Total Manufacturing Cost per Unit for Third Quarter:
Total Manufacturing Cost per Unit: $14.00 + $20.00 + $15.00 = $49.00
Work Step by Step
Total Manufacturing Cost per Unit for Second Quarter:
Direct Material Cost per Unit: 14.00
Direct Manufacturing Labor Cost per Unit: 20.00
Variable Manufacturing Overhead Cost per Unit (15 labor-hours $\times$15 per hour): 225.00
Total Manufacturing Cost per Unit for Third Quarter:
Direct Material Cost per Unit: 14.00
Direct Manufacturing Labor Cost per Unit: 20.00
Variable Manufacturing Overhead Cost per Unit (1 labor-hour x 15 per hour): 15.00
