You have the total overhead. Now all you have to do is, you guessed it, divide it by the total units produced. In this fantasy skateboard shop, there are 800 skateboards made a year. So, the total manufacturing overhead per unit is:
Manufacturing overhead per unit = Total indirect costs / total units produced = 14,650 / 800 = $18.31
There we have it. Our manufacturing overhead comes to around $18 per skateboard.