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Please could someone explain on how to work out the second part of the question regarding calculating the total cost and cost per unit when it comes to 50,000 and 40,000 units.
I have attached both parts of the question for reference, I am fine with the top part (average cost) but am unsure about the second half.

Many thanks • Why unsure, the answer is given
For the direct materials cist you have been told to use the figure of £36000, therefore
36000+42000+54000=132000 total cost
Divide that figure by the number of units 50000 and you will get cost per unit

For the 40000units
Variable cost we find by dividing the £36000 by the number of units 50000=0.72 per unit
0.72x40000 units=28800
Same is done for labour
Fixed cost of 54000 is 54000, because it is fixed

Note to remember
Variable cost is fixed per unit, and fixed costs remain fixed in total
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