The Value Chain
The following unit costs were determined by dividing the total costs of each component by the number of products produced. From these unit costs, determine the total cost per unit of primary processes and the total cost per unit of support services.
| Research and development | $ 1.40 |
| Human resources | 1.45 |
| Design | 0.15 |
| Supply | 1.10 |
| Legal services | 0.50 |
| Production | 4.00 |
| Marketing | 0.80 |
| Distribution | 0.90 |
| Customer service | 0.65 |
| Information systems | 0.85 |
| Management accounting | 0.20 |
| Total cost per unit | $12.00 |
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