1.

one company makes one product and has provided the following information:

1. Each unit of finished goods requires 3 pounds of raw materials (RMs) and the RMs cost $5.00 per pound.
2. The direct labor (DL) wage rate is $24.00 per hour and each unit of finished goods requires 2.8 DL hours.
3. All manufacturing overhead is variable and is $11.00 per DL-hour.
4. The variable selling and administrative (S&A) expense per unit sold is $3.80 and the fixed S&A expense per month amounts to $50,000.

The unit product cost is: