Answer:
$100.50 per unit
Explanation:
The computation of the product cost per unit under absorption costing is shown below:
= Direct labor per unit + direct materials per unit + variable overhead per unit + fixed overhead per unit
where,
fixed overhead per unit is
= $120,000 ÷ 48,000 units
= $2.5
So, the product cost per unit is
= $41 per unit + $34 per unit + $23 per unit + $2.5 per unit
= $100.50 per unit
