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Direct Material $10/unit Direct Labor $6/unit Variable Overhead $3/unit Fixed Overhead $4/unit Budgeted Production 12,000 units Actual Production 10,000 units Sales 9,000 units Sales Price

Direct Material

$10/unit

Direct Labor

$6/unit

Variable Overhead

$3/unit

Fixed Overhead

$4/unit

Budgeted Production

12,000 units

Actual Production

10,000 units

Sales

9,000 units

Sales Price

$28/unit

Fixed overhead actual cost is $48,000. Using Full Absorption costing, what is the cost per unit based upon actual costs?

a.

$23.80

b.

$24.40

c.

$26.80

d.

$28.40

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