Answer :
Solution:
As we need to measure costs due to variable expense, the fixed overhead is not taken into account.
Therefore, expense can be measured as follows per unit:
Cost per unit = Direct labor per unit + Direct material per unit + variable overhead per unit
Cost per unit = [tex]8 + 3 + \frac{30,000}{50,000}[/tex]
= 11 +0.6 = $11.6