$2$

$00-56*33$

$00-56*33$

Direct materials

Direct labor

Variable overhead

Supervisor's salary

Depreciation of special equipment

Allocated general overhead

Part U$67$ is used in one of Broce Corporation's products. The company's Accounting Department reports the following costs of producing the $17,200$ units of the part that are needed every year.

$\backslash$table$[[,$Per Unit$],[$Direct materials,$$4\mathrm{.}40$