When the goods are sold, the cost are released from inventory to expenses by the name cost of goods sold.
The cost of a product on a unit basis is typically derived by compiling the costs associated with a batch of units that were produced as a group, and dividing by the number of units manufactured. The calculation is:
(Total direct labor + Total direct materials + Consumable supplies + Total allocated overhead) / Total number of units
= Product unit cost
When calculating product cost, don't forget the intangible aspects, such as marketing, distribution, and most importantly, when developing applications for Android, the requisite candles and goats.