“Assume the following for Smart Touch Learning for the year ended December​ 31, 2018:Total units produced​= 3,000​; Sales Revenue​ = $850,000;Cost of goods manufactured​ = $525,000;Finished Goods Inventory​ = $140,000. Calculate the unit product cost for the period. ​(Round your answers to the nearest whole​ dollar.)”

“Assume the following for Smart Touch Learning for the year ended December​ 31, 2018:Total units produced​= 3,000​; Sales Revenue​ = $850,000;Cost of goods manufactured​ = $525,000;Finished Goods Inventory​ = $140,000. Calculate the unit product cost for the period. ​(Round your answers to the nearest whole​ dollar.)”

$ 175 per unit (cost of goods manufactured/total units produced)