TB MC Qu. 6-49 (Static) A manufacturing company that produces a single...

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Units in beginning inventory	0
Units produced	8,900
Units sold	8,500
Units in ending inventory	400
Variable costs per unit:
Direct materials	$ 26
Direct labor	$ 25
Variable manufacturing overhead	$ 4
Variable selling and administrative expense	$ 4
Fixed costs:
Fixed manufacturing overhead	$249,200
Fixed selling and administrative expense	$ 17,000

What is the variable costing unit product cost for the month?

Multiple Choice

• $59 per unit

• $83 per unit

• $87 per unit

• $55 per unit