Assume the following information for a company that produced and sold 10,000 units during its first year of operations:

	Per Unit	Per Year
Selling price	$ 200
Direct materials	$ 70
Direct labor	$ 50
Variable manufacturing overhead	$ 8
Fixed manufacturing overhead		$ 300,000

Using absorption costing, what is the companys unit product cost?

Multiple Choice

• $158

• $128

• $148

• $120