1. Product X is manufactured by Y Co. Direct materials cost 6.10 and prime costs total 9.60 per unit of product. Production overheads are absorbed at a rate of 13.40 per machine hour. Two units of Product X are manufactured per machine hour.

Using absorption costing, what is the total production cost per unit of Product X?

1. 22.40
2. 16.30
3. 23.00
4. 29.10