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Puritan Apparels is a clothing retailer. Unit costs associated with one of its products, Product AHF 130, are as follows: Direct materials $$180 Direct manufacturing

Puritan Apparels is a clothing retailer. Unit costs associated with one of its products, Product AHF 130, are as follows:

Direct materials

$$180

Direct manufacturing labor

10

Variable manufacturing overhead

15

Fixed manufacturing overhead

38

Sales commissions (2% of sales)

10

Administrative salaries

25

Total

$278

What are the variable manufacturing costs per unit associated with Product AHF 130?

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