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Item 10

TB MC Qu. 6-123 (Static) Hadley Corporation, which has...

Hadley Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$ 126
Units in beginning inventory	0
Units produced	1,900
Units sold	1,800
Units in ending inventory	100

Variable costs per unit:
Direct materials	$ 49
Direct labor	$ 28
Variable manufacturing overhead	$ 5
Variable selling and administrative expense	$ 11
Fixed costs:
Fixed manufacturing overhead	$ 32,300
Fixed selling and administrative expense	$ 23,400

What is the unit product cost for the month under variable costing?

Multiple Choice

$99 per unit

$110 per unit

$82 per unit

$93 per unit