company manufactures and sells one product. The company makes and sells 1,000 units of product during the year. The company also provides the following cost data:

Cost per unit:

Direct materials $127

Direct labor $25

Fixed manufacturing overhead $5

Fixed selling and administrative expenses $1

The company does not incur any variable manufacturing overhead costs or variable selling and administrative expenses. The selling price of the companys product is $268 per unit.

Q.) If the company uses super-variable costing, the unit product cost is:

A.) $