# How to calculate manufacturing cost (accounting)?

it says the relevant range is 7500-12500 units. when 10,000 units are sold its unit costs are: direct materials \$6 per unit direct labor \$3.50 per unit variable manufacturing overhead \$1.50 per unit fixed manufacturing overhead \$4 per unit fixed selling expense \$3 per unit fixed administrative expense \$2... show more it says the relevant range is 7500-12500 units. when 10,000 units are sold its unit costs are:

direct materials \$6 per unit
direct labor \$3.50 per unit
variable manufacturing overhead \$1.50 per unit
fixed manufacturing overhead \$4 per unit
fixed selling expense \$3 per unit
fixed administrative expense \$2 per unit
sales commissions \$1 per unit
variable administrative expense \$ .50 per unit

if 12,500 units are produced what is the total manufacturing cost incurred? and what is this amount on a per unit basis?

if you could just explain to me how to go about calculating this. the text is a bit unclear. thanks so much.