Answer: No
Explanation: Acording to the principles of cost accounting, the three main factors must be taken into account, the cost of raw material or the creation of the good, the cost of modifying the raw material and the marketing costs.
For example: To calculate the unit cost, the sum of these three costs divided by the number of devices is required. As one of the components is missing if it is divided into 66,000 it would not be complete
