Excerpt from Areojet Corporation

	Per Unit		Per Month
Selling price	$	200,000
Direct materials		40,000
Direct labor		10,000
Variable manufacturing overhead		2,000
Fixed manufacturing overhead			$	140,000
Variable selling and administrative expenses		20,000
Fixed selling and administrative expenses				40,000

	January	February	March
Beginning inventory	0	0	3
Units produced	4	5	2
Units sold	4	2	5
Ending inventory	0	3	0

What is the unit product cost for the month of February, using the absorption costing method?

• 52,000

• 80,000

• 87,000

• 122,000