Answer
Direct materials used = $\$320$ per unit
Depreciation on plant equipment = $\$80$ per unit
Work Step by Step
Direct materials used = $\$320,000,000$ \div 1,000,000 units = $\$320$ per unit
Depreciation on plant equipment = $\$80,000,000$ \div 1,000,000 units = $\$80$ per unit