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Question 1: The following information is available, for product # 101, for Ray Smith Company for the month of January:Number of units manufactured95,000 Selling price per unit$64 Direct materials cost incurred$1,072,800 Direct labor cost incurred$1,720,000 Fixed manufacturing overheadAllocated to each unit at 40% of DL costVariable manufacturing overheadAllocated to each unit at 70% of DL costSales commision7% of selling price Administration costs$450,400 Marketing costs$235,200 What is the inventoriable cost per unit of product # 101?
Option A. $59.73
Option B. $37.55
Option C. $49.31
Option D. $52.51
Option E. $57.25
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