To calculate manufacturing overhead cost per unit using ABC, divide the total $$

unit$-$level manufacturing overhead by the number of units produced and exclude batch$-,$ product$-,$ and facility$-$level costs

unit$-$level manufacturing overhead by the number of units sold and exclude batch$-,$ product$-,$ and facility$-$level costs

manufacturing overhead cost by the number of units sold

manufacturing overhead cost by the number of units produced