Show Your Workings:

During the month of April, Paradise Co. produced and sold 10,000 units of a product. Manufacturing and selling costs incurred during April were as follows:

Direct materials and direct labour400,000

Variable manufacturing overhead90,000

Fixed manufacturing overhead20,000

Variable selling costs10,000

Assume that direct labour is a variable cost.The unit product cost under variable costing was:

A

49

B

50

C

51

D

52