cost accounting question

please solve ahowing the steps

Given the following items for Year 2011: 9 WIP inventory Jan 1 2011 $ Plant utilities 18 27 Direct material INVENTORY 31 Dec 2011 8 Indirect manufacturing labor 6 Finished 11 Depreciation good plant and inventory 31 equipment Dec 2011 355 WIP 3 Revenues inventory 31 Dec 2011 Finished good inventory 47 Miscellaneous 15 manufacturing overhead WIP 3 Revenues 355 inventory 31 Dec 2011 Finished 47 Miscellaneous 15 good manufacturing inventory overhead Jan 1 2011 Direct 32 Marketing and 94 material distribution inventory Jan 1 2011 Direct material 85 purchased Direct 40 manufacturing labor Plant supplies 4 used Property taxes 2 on plant Suppose that both the direct materials used and the depreciation on plant and equipment are related to the manufacture of 2 million units of product. Determine (a) the unit cost Property taxes 2 on plant Suppose that both the direct materials used and the depreciation on plant and equipment are related to the manufacture of 2 million units of product. Determine (a) the unit cost for the direct materials assigned to those units and (b) the unit cost for depreciation on plant and equipment