Current Attempt in Progress

Concord Corporation sells its product for $$80$ per unit. During $2022,$ it produced $60000$ units and sold $50000$ units $($there was no

beginning inventory$).$ Costs per unit are: direct materials $$21,$ direct labor $$11,$ and variable overhead $$4.$ Fixed costs are: $$720000$

manufacturing overhead, and $$90000$ selling and administrative expenses. The per unit manufacturing cost under variable costing is

$$49\mathrm{.}50.$

$$48\mathrm{.}00.$

$$32\mathrm{.}00.$

$$36\mathrm{.}00.$