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Bartelt Inc., which produces a single product, has provided the following data for its most recent month of operations:
| |
| Number of units produced | | 6,900 |
| Variable costs per unit: | | |
| Direct materials | $ | 51 |
| Direct labor | $ | 45 |
| Variable manufacturing overhead | $ | 4 |
| Variable selling and administrative expenses | $ | 7 |
| Fixed costs: | | |
| Fixed manufacturing overhead | $ | 227,700 |
| Fixed selling and administrative expenses | $ | 531,300 |
| |
There were no beginning or ending inventories. The absorption costing unit product cost was:
$96 per unit
$133 per unit
$100 per unit
$217 per unit
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