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Last Year, Walsh Company Manufactured 25,000 Units and Sold 22,000

question 78

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Last year, Walsh Company manufactured 25,000 units and sold 22,000 units. Production costs were as follows:
 Direct materials $100,000 Direct labour 75,000 Variable manufacturing overhead 50,000 Fixed manufacturing overhead 75,000\begin{array}{|l|r|}\hline \text { Direct materials } & \$ 100,000 \\\hline \text { Direct labour } & 75,000 \\\hline \text { Variable manufacturing overhead } & 50,000 \\\hline \text { Fixed manufacturing overhead } & 75,000 \\\hline\end{array} Total sales were $440,000, total variable selling and administrative expenses were $110,000, and total fixed selling and administrative expenses were $45,000. There was no beginning inventory. Assume that direct labour is a variable cost.


-Under absorption costing,what was the unit product cost?

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