Advanced Company reports the following information for thecurrent year. All beginning inventory amounts equaled $0 thisyear.
Units produced this year 34,000 units
Units sold this year 20,400 units
Direct materials $ 18 per unit
Direct labor $ 20 per unit
Variable overhead $ 102,000 in total
Fixed overhead $ 170,000 in total

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

• $38.00

• $43.00

• $39.88

• $41.00

• $46.00