Advanced Company reports the following information for the current year. All beginning inventory amounts equaled $0 this year.

Units produced this year	25,000 units
Units sold this year	15,000 units
Direct materials	$9 per unit
Direct labor	$11 per unit
Variable overhead	$75,000 in total
Fixed overhead	$137,500 in total

91.

Given Advanced Company's data, compute cost per unit of finished goods under variable costing.

A.

$20.00

B.

$25.00

C.

$21.88

D.

$23.00

E.

$28.50

92.

Given Advanced Company's data, compute cost per unit of finished goods under absorption costing.

A.

$20.00

B.

$34.17

C.

$25.32

D.

$23.00

E.

$28.50