How do you determine the cost of each printed circuit board that has been manufactured?

Determining the cost of each printed circuit board manufactured involves calculating the total production costs and then distributing those costs across the total number of units produced. By dividing the total costs by the number produced, you obtain the average cost per unit, which effectively reflects the cost associated with manufacturing each individual printed circuit board. This method allows for a comprehensive view, taking into account all costs incurred during production, including raw materials, labor, and any overhead. It provides a clear financial insight that is essential for pricing strategies and cost management in the production process.

While other options suggest methods for assessing different components of costs, they do not provide a complete picture of determining the cost per unit effectively, which is why dividing the total costs by the number produced is the most accurate and widely accepted approach.