Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations:

Number of units produced 8,800 Variable costs per unit:
Direct materials $ 57 Direct labor $ 41
Variable manufacturing overhead $ 6
Variable selling and administrative expense $ 10
Fixed costs: Fixed manufacturing overhead $ 299,200
Fixed selling and administrative expense $ 651,200
There were no beginning or ending inventories.
The absorption costing unit product cost was:__________.

Respuesta :

Answer:

$138 per unit

Explanation:

The computation of the unit product cost under absorption costing is shown below:

= Direct materials per unit + Direct labor per unit + variable manufacturing overhead  per unit + Fixed manufacturing overhead per unit

= $57 + $41 + $6 + $34

= $138 per unit

The Fixed manufacturing overhead per unit is calculated below:

= Fixed manufacturing overhead ÷ Number of units produced

= $299,200 ÷ $8,800 units

= $34