120 119 18 17 16 15 14 113 112 11 10 7 6 8 33 34 32 31 Bao 29 28 27 1 The following information related to ABC Company, which produce a product. The normal selling price per unit is 445, and its unit product cost is 365 as shown below: Direct materials 172, Direct labor 90, Manufacturing overhead 103. The variable portion of the above manufacturing overhead is 13 per unit, The company received a request from other department to produce 100 units at a price of 358 each. The unit product cost equal: 448. 365 c