An article cost N1 to manufacture if the article are sold to whole sellers at N45 for 20 articles how much is the cost of each article

To find the cost of each article, you need to calculate the manufacturing cost divided by the number of articles.

The manufacturing cost is given as N1.
The number of articles is given as 20.

Divide N1 by 20 to find the cost of each article:

Cost of each article = N1 / 20 = N0.05