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Final answer:The average manufacturing cost per unit is $326.50Explanation:To calculate the average manufacturing cost per unit, we need to add up all the manufacturing costs and divide it by the number of units produced.The totalmanufacturing costis the sum of direct labor, indirect labor, direct materials, indirect materials, factory supervision, depreciation, utilities, insurance, property taxes, and any other relevant costs. In this case, the total manufacturing cost is $326,500. Since 1,000 units were produced, the average manufacturing cost per unit is $326.50.Learn more about Calculating manufacturing cost per unit here:brainly.com/question/33073963#SPJ4...