Foamy, Inc., manufactures shaving cream and uses an average cost system. In November, production is 14,800 equivalent units for materials and 13,300 units for labor and overhead. During the month, materials, labor, and overhead costs were as follows:
Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $73,000
Labor . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68,134
Overhead . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 77,200
Beginning work in process for November had a cost of $11,360 for materials, $11,666 for labor, and $9,250 for overhead.
Compute the following:
a. Average cost per unit for materials
b. Average cost per unit for labor
c. Average cost per unit for overhead
d. Total unit cost for the month