Your boss asked you for the per unit price of a new product at 200 units and at 400 units given the following information:

Your boss asked you for the per unit price of a new product at 200 units and at 400 units given the following information:

Direct material cost is linear from $25/unit for 100 units to $20/unit for 600 units

Direct labor hours are 2.2 hours/unit for 100 to 299 units and 2.0 hours/unit for 300 to 599 units

Direct labor rate is $14/hour

Overhead is $50/unit

COGS markup is 40%