Answer
Total Manufacturing Cost per Unit for Second Quarter:
Total Manufacturing Cost per Unit: $14.00 + $20.00 + $225.00 + $25.00 = $284.00$
Total Manufacturing Cost per Unit for Third Quarter:
Total Manufacturing Cost per Unit: $14.00 + $20.00 + $15.00 + $50.00 = $99.00
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): $225.00$
Budgeted Fixed Manufacturing Overhead Costs per Unit: $12,250 \div 490$ units = $25.00$
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$ \times $15 per hour): $15.00$
Budgeted Fixed Manufacturing Overhead Costs per Unit: $12,250 \div 245$ units = $50.00$