Baughn Corporation, which has only one product, has provided the following data concerning its most recent month of operations:
Selling price $ 115
Units in beginning inventory 0
Units produced 6,600
Units sold 6,400
Units in ending inventory 200
Variable costs per unit:
Direct materials $ 26
Direct labor $ 46
Variable manufacturing overhead $ 7
Variable selling and administrative expense $ 9
Fixed costs:
Fixed manufacturing overhead $ 105,600
Fixed selling and administrative expense $ 51,200
What is the unit product cost for the month under absorption costing? a. $79 per unitb. $95 per unitc. $104 per unitd. $88 per unit
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