Beginning inventory in units 0
Units produced 1,200
Units sold 1,000
Sales $100,000
Direct material cost $ 12,000
Variable conversion* production cost $ 24,000
Fixed manufacturing overhead cost $ 18,000
Selling & administrative costs $ 20,000
*Includes DL and variable MOH costs
The product cost per unit using variable costing is:
$54.00
$45.00
$30.00
$10.00
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