18

Aaker Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$107
Units in beginning inventory	0
Units produced	6,400
Units sold	6,100
Units in ending inventory	300
Variable costs per unit:
Direct materials	$14
Direct labor	$44
Variable manufacturing overhead	$8
Variable selling and administrative	$8
Fixed costs:
Fixed manufacturing overhead	$172,800
Fixed selling and administrative	$24,600

What is the unit product cost for the month under variable costing?

	a $74 per units
	b $101 per units
	c $93 per units
	d $66 per units which is correct?