The following department data are available:

Total materials costs                                          $179,911

Equivalent units of materials                             64,748

Total conversion costs                                       $107,223

Equivalent units of conversion costs                  29,234

What is the total manufacturing cost per unit?

To calculate the **total manufacturing cost per unit**, we need to compute the cost per equivalent unit for both materials and conversion, then sum them.

The formula for the cost per equivalent unit is:

\[
\text{Cost per equivalent unit} = \frac{\text{Total costs}}{\text{Equivalent units}}
\]

1. **Cost per equivalent unit of materials**:

\[
\frac{179,911}{64,748} = 2.78
\]

2. **Cost per equivalent unit of conversion**:

\[
\frac{107,223}{29,234} = 3.67
\]

3. **Total manufacturing cost per unit**:

\[
2.78 + 3.67 = 6.45
\]

Thus, the total manufacturing cost per unit is **$6.45**.

Would you like further details or clarifications? 

Here are 5 related questions:
1. How do you calculate equivalent units in a production process?
2. What are conversion costs and how are they different from material costs?
3. How can changes in material costs impact total manufacturing costs?
4. What role do equivalent units play in cost accounting?
5. Can you explain how manufacturing costs per unit affect pricing strategies?

**Tip:** Always track both material and conversion costs separately to better understand the cost structure of your products.

The following department data are available:

Total materials costs: $179,911
Equivalent units of materials: 64,748
Total conversion costs: $107,223
Equivalent units of conversion costs: 29,234

What is the total manufacturing cost per unit?

Learn how to calculate the total manufacturing cost per unit using equivalent units for materials and conversion costs. Given data includes total material costs of $179,911 and conversion costs of $107,223. A step-by-step guide suitable for accounting and cost analysis students.

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