Acme Candle Company reported the following information:

Manufacturing costs $1,500,000
Units Manufactured 300,000
Units sold (60,000 units sold at $25 per unit) $1,500,000
Beginning inventory 0 units

Required:
Compute the average

manufacturing cost per unit.
A) $1.00
B) $1.75
C) $2.95
D) $4.50
E) $5.00

E
Explanation: E) ($1,500,000 / 300,000 ) = $5 per unit

Business

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