Problem
Your client, a factory that produces chips and salsa, uses traditional costing, and you are attempting to calculate total cost per unit. The client has the following costs (same for each item): Direct Materials (DM), $56170; Direct Labor (DL), $64000; and their Manufacturing Overhead (MOH) will be 85% of their DL cost. It produced 34500 units of glass salsa jars and 41500 packets of chips during the period. What is the client's total cost per unit for salsa?