sales price 782 per unit

Beginning inventory 0

units produced 18,000

units sold 15,000

units end inventory of 3,000

Variable cost per unit

direct materials $140

direct labor $430

variable manufacturing overhead $64

variable selling and admin $19

Fixed cost

Fixed manufacturing overhead $870,000

Fixed selling and admin $530,00

1. Assuming the company uses absorption costing. Comput unit product cost per unit.

2. Assuming the company uses variable costing. Compute unit cost per unit.