Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 8,300
Variable costs per unit:
Direct materials $ 120
Direct labor $ 116
Variable manufacturing overhead $ 4
Variable selling and administrative expense $ 10
Fixed costs:
Fixed manufacturing overhead $ 273,900
Fixed selling and administrative expense $ 589,300
There were no beginning or ending inventories. The absorption costing unit product cost was:.
a. $ 354 per unit
b. $ 236 per unit
c. $ 273 per unit
d. $ 240 per unit