What is the absorption costing unit product


A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

  Units in beginning inventory 0
  Units produced 6,900
  Units sold 6,700
  Units in ending inventory 200


  Variable costs per unit:
    Direct materials $49
    Direct labor $44
    Variable manufacturing overhead $8
    Variable selling and administrative $7
  Fixed costs:
    Fixed manufacturing overhead $200,100
    Fixed selling and administrative $75,900

What is the absorption costing unit product cost for the month?


$108

$101

$137

$130

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Accounting Basics: What is the absorption costing unit product
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