Particulars $Amount Direct materials 64452 Direct Labour (1332 * 14) 18648 Manufacturing Overheads (1490 * 15) 22350 Total cost 105450 Number of units produced 3700 Unit product cost = Total cost / Number of units produced 28.5 Solution Particulars $Amount Direct materials 64452 Direct Labour (1332 * 14) 18648 Manufacturing Overheads (1490 * 15) 22350 Total cost 105450 Number of units produced 3700 Unit product cost = Total cost / Number of units produced 28.5.