Aysha Corporation produces a single product and has the following cost structure:

The absorption costing unit product cost is:

1. $70 per unit
2. $178 per unit
3. $155 per unit
4. $65 per unit

Which one is the answer?

Number of units sold Number of units produced each year Variable costs per unit: Direct materials Direct labor Variable selling and administrative expense Variable manufacturing overhead Fixed costs per year: Fixed manufacturing overhead Fixed selling and administrative expense 4,000 5,000 $ 45 $ 17 $ 8 $ 3 $ 450,000 $ 333,000