Given the Following Data, Calculate the Total Product Cost Per

question 89

Multiple Choice

Given the following data, calculate the total product cost per unit under variable costing.
$$\begin{array} { | l | c | } \hline \text { Direct labor } & \$ 3.50 \text { per unit } \\\hline \text { Direct materials } & \$ 1.25 \text { per unit } \\\hline \text { Overhead } & \\\hline \text { Total variable overhead } & \$ 41,400 \\\hline \text { Total fixed overhead } & \$ 150,000 \\\hline & \\\hline \text { Expected units to be produced } & 18,000 \text { units } \\\hline\end{array}$$

• A) $4.75 per unit
• B) $7.05 per unit
• C) $15.38 per unit
• D) $13.08 per unit
• E) $16 per unit

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Definitions:

Thoracic

Related to the chest region of the body, particularly concerning the ribs, heart, and lungs.

Sacral

Pertaining to the sacrum, the triangular bone at the bottom of the spine between the two hip bones.

Cervical

Relating to the cervix, the narrow passage forming the lower end of the uterus, or the neck region of the spine.

Ischial Tuberosity

The bony protrusion at the lower part of the pelvis upon which a person sits.