1. The problem is to calculate the cost per unit of a product given the total material cost and the number of units produced in a batch. 2. According to the example, the total cost of materials is 80 pesos to make 10 tortas. 3. To find the cost per unit, divide the total cost by the number of units: $$\text{Cost per unit} = \frac{\text{Total cost}}{\text{Number of units}} = \frac{80}{10} = 8$$ 4. Therefore, the cost to make 1 torta is 8 pesos. This is a simple cost analysis to determine the breakeven cost per product unit.