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Question - Bateman Corporation, which has only one product, has provided the following data concerning its most recent month of operations:
Selling price $117
Units in beginning inventory 0
Units produced 4,700
Units sold 4,400
Units in ending inventory 300
Variable costs per unit:
Direct materials $36
Direct labor $38
Variable manufacturing overhead $4
Variable selling and administrative $11
Fixed costs:
Fixed manufacturing overhead $89,300
Fixed selling and administrative $26,400
Required - What is the unit product cost for the month under variable costing?
a. $89 per unit
b. $97 per unit
c. $108 per unit
d. $78 per unit
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