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Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 8,300 Variable costs per unit: Direct materials $ 120 Direct labor $ 116 Variable manufacturing overhead $ 4 Variable selling and administrative expense $ 10 Fixed costs: Fixed manufacturing overhead $ 273,900 Fixed selling and administrative expense $ 589,300 There were no beginning or ending inventories. The absorption costing unit product cost was:

Respuesta :

Answer:

Absorption costing unit product cost  = $273

Explanation:

As per the data given in the question,

Unit production cost under absorption costing:

Direct materials  = $120

Direct labor = $116

Variable manufacturing overhead = $4

Fixed manufacturing overhead cost = ($273,900 ÷ $8,300) = $33

Absorption costing unit product cost = ($120 + $116 + $4 + $33)  

= $273

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