Neef Corporation has provided the following data for its two most recent years of operation:
Selling price per unit $
Manufacturing costs:
Variable manufacturing cost per unit produced:
Direct materials $
Direct labor $
Variable manufacturing overhead $
Fixed manufacturing overhead per year $
Selling and administrative expenses:
Variable selling and administrative expense per unit sold $
Fixed selling and administrative expense per year $
Year Year
Units in beginning inventory
Units produced during the year
Units sold during the year
Units in ending inventory
The unit product cost under variable costing in Year is closest to:
