Question $47$

$\frac{0}{2}p$

Sprinkle Co$.$ sells its product for $$20$ per unit. During $2013,$ it produced $60,000$ units and sold $50,000$ units $($there was no beginning inventory$).$ Costs per unit are: direct materials $$5,$ direct labor $$3,$ and variable overhead $$1.$ Fixed costs are: $$360,000$ manufacturing overhead, and $$30,000$ selling and administrative expenses. The per unit manufacturing cost under absorption costing is

$$8.$

$$9.$

$$13.$

$$15.$