During its first year of operations, Aperture Science, Inc….
During its first year of operations, Aperture Science, Inc. paid $18,000 for production worker wages and $21,000 in direct material. Utilities and lease payments for the administrative offices were $5,000. Utilities and lease payments for the production facilities were $10,000. Other selling and administrative expenses were $4,000. The company produced 7,000 units and sold 5,000 units at a price of $25 per unit. 1) What is Aperture’s total product cost for the period? 2) What is the product cost per unit for the period?