Vega Enterprises has computed the following unit costs for the year just ended:

Direct material used$10

Direct labor18

Variable manufacturing overhead25

Fixed manufacturing overhead29

Variable selling and administrative cost11

Fixed selling and administrative cost16

Under absorption costing, each unit of the company's inventory would be carried at:

Multiple Choice

• $36.
• $53.
• $64.
• $82.
• None of the answers is correct.