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For this situation, the calculation of total manufacturing cost is as follows: 1  Direct materials. 2  Add the total cost of materials purchases in the period to the cost of beginning inventory, and subtract the cost of ending inventory.3  The result is the cost of direct materials incurred during the period. 4  Direct labor. Direct materials. 2  Add the total cost of materials purchases in the period to the cost of beginning inventory, and subtract the cost of ending inventory. 3  The result is the cost of direct materials incurred during the period. 4  Direct labor.
Divide the $40,000 costs by the 20,000 units produced to get your normal factory overhead cost of $2 per unit. If your actual direct materials are $5 per unit, the actual direct labor is $8 per unit and the normal factor overhead is $2 per unit, it costs you $15 to manufacture one unit.Since your normal costs remain fixed, any unusual price change is the result of higher direct materials or direct labor costs.or example, it takes $2 of direct materials and 4 labor hours at $10 per hour, or $40, to produce one completed unit at $42 per unit. The actual indirect costs are $1 per unit. Your total actual cost per unit is $43. If you produce 10,000 units, your actual manufacturing costs are 10,000 multiplied by $43, or $430,000.