Carla Vista Company sells its product for $22 per unit. During 2022, it produced 24500 units and sold 14000 units (there was no beginning inventory). Costs per unit are: direct materials $5, direct labour $4, and variable overhead $3. Fixed costs are: $294000 manufacturing overhead, and $98000 selling and administrative expenses. The per-unit manufacturing cost under absorption costing is $28.00. $24.00. $33.00. $12.00.

Carla Vista Company sells its product for $22 per unit. During 2022 , it produced 24500 units and sold 14000 units (there was no beginning inventory). Costs per unit are: direct materials $5, direct labour $4, and variable overhead $3. Fixed costs are: $294000 manufacturing overhead, and $98000 selling and administrative expenses. The per-unit manufacturing cost under absorption costing is $28.00. $24.00. $33.00. $12.00