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