TB MC Qu. 19-89 (Algo) Sea Company reports the following information...

Sea Company reports the following information regarding its production cost.

Units produced	59,000	units
Direct labor	$ 52	per unit
Direct materials	$ 45	per unit
Variable overhead	$ 34	per unit
Fixed overhead	$ 122,000	in total

Compute the product cost per unit under variable costing.

Multiple Choice

• $45.00

• $133.07

• $131.00

• $97.00

• $52.00