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

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

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

Selling price $127
Units in beginning inventory 0
Units produced 6,650
Units sold 6,350
Units in ending inventory 300
Variable costs per unit:
Direct materials $19
Direct labor $49
Variable manufacturing overhead $13
Variable selling and administrative $13
Fixed costs:
Fixed manufacturing overhead $179,550
Fixed selling and administrative $26,100
Selling price $127
Units in beginning inventory 0
Units produced 6,650
Units sold 6,350
Units in ending inventory 300
Variable costs per unit:
Direct materials $19
Direct labor $49
Variable manufacturing overhead $13
Variable selling and administrative $13
Fixed costs:
Fixed manufacturing overhead

$179,550

Fixed selling and administrative

$26,100

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