Beamish Incorporated, which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 4,600
Variable costs per unit:
Direct materials $91
Direct labor $85
Variable manufacturing overhead $7
Variable selling and administrative expense $10
Fixed costs:
Fixed manufacturing overhead $161,000
Fixed selling and administrative expense $326,600
There were no beginning or ending inventories. The absorption costing unit product cost was:.
a. $205 per unit.
b. $166 per unit.
c. $292 per unit.
d. $159 per unit.