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Prime cost per unit = $2,000,000 + 1,000,000 /2,000,00
Prime cost per unit = $15 per unit
cost per unit15 $ only ,
Prime cost per unit:
(Direct material + Direct labor) / production = (2,000,000 +1,000,000) /200,000 =3,000,000/200,000= $15 per unit.
Prime cost is3000000/200000=15 per unit
cost per unit =18 $ / unit