As shown in the data that follow, a producer of ceiling fans has determined the unit cost of its most popular model. From these unit costs, determine the total cost per unit of primary processes and the total cost per unit of support services.
Research and development ........ $ 5.00
Human resources ............ 4.50
Design ................. 1.50
Supply ................. 1.00
Legal services .............. 0.50
Production .............. 4.50
Marketing ............... 2.00
Distribution ............... 2.50
Customer service ............ 6.50
Information systems .......... 1.80
Management accounting ......... 0.20
Total cost per unit ........... $30.00