Manufacturing Cost per Unit
Unit production cost from material, labour, overhead and other costs for a batch or period.
Inputs
currency
currency
currency
currency
pcs
Results
- Cost per unit
- 2.4583
- Total cost
- 29,500
- Material share
- 61 %
Formula
Cost per unit = (Material + Labour + Overhead + Other) ÷ Good units
Assumptions & limits
- Use good (saleable) units, not gross output, so scrap is absorbed in unit cost.
Worked example
29,500 ÷ 12,000 = 2.4583 per unit.