Moffa Corporation manufactures and sells one product. The following information pertains to the company's first year of operations:
The company does not have any variable manufacturing overhead costs or variable selling and administrative costs. During its first year of operations, the company produced 54,000 units and sold 47,000 units. The company's only product is sold for $256 per unit.
The unit product cost under super-variable costing is:
- $93 per unit
- $171 per unit
- $107 per unit
- $219 per unit