
Answer:
Total cost is  253,800 $ and cost per unit is 31.725 $.
Explanation:
Material (8000 X 6) Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 48000
Labor   (8000 X 5)                           40000
Factory OH ( 8000 X 4) Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 32000
Salaries                                     42000
Set up cost                                  34000
Facility level cost                             29000
Total Manufacturing Cost                      225000
Opportunity Cost ( 2400 X 12) Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â 28800
Total Relevant Cost                            $253,800
Cost / Unit (253800/8000) Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â Â $ Â 31.725/ unit.