Labadie Corporation manufactures and sells one product. The following information pertains to the company$$s first year of operations:

Variable costs per unit:

Direct materials $ $94$

Fixed costs per year:

Direct labor $ $1,312,900$

Fixed manufacturing overhead $ $5,113,400$

Fixed selling and administrative expenses $ $4,068,700$

The company does not have any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced $69,100$ units and sold $66,700$ units. The company$$s only product is sold for $$282$ per unit.

Assume that the company uses a variable costing system that assigns $$19$ of direct labor cost to each unit that is produced. The unit product cost under this costing system is:

Multiple Choice

$$187$ per unit

$$113$ per unit

$$94$ per unit

$$248$ per unit