how to calculate variable manufacturing cost per unit
To figure your total manufacturing cost per unit, divide your total costs by the total number of units produced. For example, say for the year your company made 1 million units and incurred production costs of $3 million.Divide your $3 million costs by the 1 million units to find your cost per unit: $3.o figure your total manufacturing cost per unit, divide your total costs by the total number of units produced. For example, say for the year your company made 1 million units and incurred production costs of $3 million.