Rebel Company manufactures a single product and has the following cost structure:
|
Variable costs per unit: |
|
|
Production |
$5 |
|
Selling and administrative |
$3 |
|
Fixed costs in total: |
|
|
Production |
$32,000 |
|
Selling and administrative |
$16,000 |
Last year there were no beginning inventories, 8,000 units were produced, and 7,800 units were sold.
Under variable costing, the unit product cost would be:
A) $5
B) $8
C) $9
D) $11