Beanston Company, which has only one product, has provided the following data concerning its most recent month of operations:
|
Selling price |
$104 |
|
Units in beginning inventory |
0 |
|
Units produced |
2,800 |
|
Units sold |
2,500 |
|
Units in ending inventory . |
300 |
|
Variable costs per unit: |
|
|
Direct materials |
$18 |
|
Direct labor |
$44 |
|
Variable manufacturing overhead |
$4 |
|
Variable selling and administrative |
$6 |
|
Fixed costs: |
|
|
Fixed manufacturing overhead |
$50,400 |
|
Fixed selling and administrative |
$22,500 |
What is the unit product cost for the month under absorption costing?
A) $66
B) $72
C) $90
D) $84