The following cost information pertained to the Violin Division of Stringing Music Company and was based on monthly demand and sales of 100 units: 

 

Assume that the Violin Division was evaluating whether it would accept a special sales order for 100 violins at $570 per unit. For this purpose, total relevant cost per unit (given the costs stated above) is:

Multiple Choice

$870. 

$918. 

$570. 

$942 

$930.

Variable production costs: Direct materials Direct labor Variable factory overhead Fixed production costs: Depreciation (equipment) Factory rent Other Total production cost Variable selling & administrative costs Fixed selling & administrative costs Per-Unit Costs $ 300 330 240 200 228 48 $ 1,346 $60 per unit $ 72 per unit