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Cost of case divided by number of units.

For example you bought a dozen eggs for $ 24..

what is the unit price per egg?

$24 / 12 = $2 per egg.

or say you are calculating the cost of manufacturing 1 unit..

given: the cost of manufacturing 2000 units of product ABC is as follow, find unit price?

Total material cost $ 5000

Total labour cost $ 4000

Other expenses $ 1000

----------

total cost of manufacturing $ 10000

solution: Total Cost/ no. of unit manufactured

10000/2000 = $5 per unit

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