“Assume the following for Smart Touch Learning when it was a service company during the year ended December​ 31, 2016:Sales Revenue​ = $ 42,000; Total costs​ = $ 21,000​; Total liabilities​ = $12,500​;Total Assets​ = $70,000Number of services provided​ = 600Calculate the unit cost per service for the period. ​(Round your answers to the nearest whole​ dollar.)”

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“Assume the following for Smart Touch Learning when it was a service company during the year ended December​ 31, 2016:Sales Revenue​ = $ 42,000; Total costs​ = $ 21,000​; Total liabilities​ = $12,500​;Total Assets​ = $70,000Number of services provided​ = 600Calculate the unit cost per service for the period. ​(Round your answers to the nearest whole​ dollar.)”

$35 per service (total costs / number of services)