Operation management

Question: The ABC Manufacturing Company produces widgets. They are planning to evaluate their production efficiency and need to calculate the Total Manufacturing Cost and the Cost Per unit for a specific order. Below are the details provided: Direct Materials: They spent $20,000 on raw materials. 1. 2. Direct Labor: The labor cost for the workers who were directly involved in the production was $15,000. 3. Manufacturing Overhead: The overhead costs, including utilities, depreciation of machinery, and rent for the production facility, amounted to $10,000. 4. Order Quantity: They produced 5,000 widgets for this specific order. Calculate the following: a) Total Manufacturing Cost for the order. b) Cost Per Unit for each widget. Note: Total Manufacturing Cost is the sum of Direct Materials, Direct Labor, and Manufacturing Overhead. Cost Per Unit is calculated by dividing the Total Manufacturing Cost by the number of units produced.