_{Hi, I have a problem with the formula in here of my excel sheet. It wants me the formula for direct material cost per unit}

Paste BI U Merge & Center $ % , 6.000 .00 7.0 Conditional Format as Formatting Table Clipboard Font Is Alignment Number Styles B7 A B D Traditional Product Costing 1 $ 43.00 Rectangular Snip WB Simplex WB Everyday WB Delux $ 1.50 $ 3.00 $ 5.00 2 3 Total Labour Hours: 4 5 Cost Per Unit 6 Direct labor/Unit 7 Direct materials/Unit 8 Overhead Cost/Unit 9 Total Cost Per Unit 10 11 $ Profit Per Unit 12 13 $ 1.50 $ 3.00 $ 5.00 14 15 16 17 10 B T U v > mm Merge & Center $ v % C.U .00 7.0 Formatting Table Styles Clipboard Font Alignment Number Styles 118 fic A B D E F G H Bill of Materials 1 Quantity 4 8 1 1 4 2 2 3 Product Part Code 4 WB Delux PX242979 5 WB Everyday PX823386 6 WB Simplex PX820262 7 WB Delux PX1004683 8 WB Everyday PX577199 9 WB Simplex PX807539 10 VB Delux PX823385 11 WB Everyday PX723557 12 WB Everyday PX823385 13 WB Everyday PX3740891 14 WB Everyday PX820728 15 WB Delux PX820261 16 WB Simplex PX820266 17 WB Everyday PX807540 18 WB Everyday PX723542 19 WB Delux PX723206 20 WB Everyday PX723593 2 Supplier Spring 5b Screw Special Block Front Block Rear 14-X Nut Super Vice Screw Sa Screw 2.4mm Foot Screw 2.4mm Bracket 543 Knob Block 12/A Block Rear Vice Screw Sa Arm 35 Large Foot Bolt Product Decsription White & Portico H&W Buggins White & Portico White & Portico H&W H&W Buggins H&W White & Portico White & Portico White & Portico Buggins H&W Buggins Buggins H&W Cost Each $1.71 $1.79 $11.65 $11.54 $1.73 $18.35 $1.66 $2.69 $1.66 $35.35 $1.99 $13.90 $12.09 $3.43 $2.15 $1.78 $1.83 4 Total Cos $6.84 $14.32 $11.65 $11.54 $6.92 $36.70 $6.64 $5.38 $6.64 $35.35 $3.98 $13.90 $12.09 $6.86 $2.15 $7.12 $14.64 CA26 1 2 1 1 2 1 4 8 21 WD Cinoslav DVO2063 DU M. + Duanin c 12 Paste BI U Merge & Center $ % , 6.000 .00 7.0 Conditional Format as Formatting Table Clipboard Font Is Alignment Number Styles B7 A B D Traditional Product Costing 1 $ 43.00 Rectangular Snip WB Simplex WB Everyday WB Delux $ 1.50 $ 3.00 $ 5.00 2 3 Total Labour Hours: 4 5 Cost Per Unit 6 Direct labor/Unit 7 Direct materials/Unit 8 Overhead Cost/Unit 9 Total Cost Per Unit 10 11 $ Profit Per Unit 12 13 $ 1.50 $ 3.00 $ 5.00 14 15 16 17 10 B T U v > mm Merge & Center $ v % C.U .00 7.0 Formatting Table Styles Clipboard Font Alignment Number Styles 118 fic A B D E F G H Bill of Materials 1 Quantity 4 8 1 1 4 2 2 3 Product Part Code 4 WB Delux PX242979 5 WB Everyday PX823386 6 WB Simplex PX820262 7 WB Delux PX1004683 8 WB Everyday PX577199 9 WB Simplex PX807539 10 VB Delux PX823385 11 WB Everyday PX723557 12 WB Everyday PX823385 13 WB Everyday PX3740891 14 WB Everyday PX820728 15 WB Delux PX820261 16 WB Simplex PX820266 17 WB Everyday PX807540 18 WB Everyday PX723542 19 WB Delux PX723206 20 WB Everyday PX723593 2 Supplier Spring 5b Screw Special Block Front Block Rear 14-X Nut Super Vice Screw Sa Screw 2.4mm Foot Screw 2.4mm Bracket 543 Knob Block 12/A Block Rear Vice Screw Sa Arm 35 Large Foot Bolt Product Decsription White & Portico H&W Buggins White & Portico White & Portico H&W H&W Buggins H&W White & Portico White & Portico White & Portico Buggins H&W Buggins Buggins H&W Cost Each $1.71 $1.79 $11.65 $11.54 $1.73 $18.35 $1.66 $2.69 $1.66 $35.35 $1.99 $13.90 $12.09 $3.43 $2.15 $1.78 $1.83 4 Total Cos $6.84 $14.32 $11.65 $11.54 $6.92 $36.70 $6.64 $5.38 $6.64 $35.35 $3.98 $13.90 $12.09 $6.86 $2.15 $7.12 $14.64 CA26 1 2 1 1 2 1 4 8 21 WD Cinoslav DVO2063 DU M. + Duanin c 12