11.

Aaron Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $ 111 Units in beginning inventory Units produced Units sold Units in ending inventory 0 6,450 6,150 300 Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $174,150 $ 24,900 What is the unit product cost for the month under variable costing? Multiple Choice $96 per unit $105 per unit $78 per unit $69 per unit