Acacia Manufacturing has compiled the following information from the accounting system for the one product it sells:
Sales price. $90 per unit
Fixed costs (for the month)
Marketing and administrative $24,000
Manufacturing overhead $9,300
Variable costs (per unit)
Marketing and administrative $11
Direct materials $22
Manufacturing overhead $12
Direct labor $18
Units produced and sold (for the month) 21,000
Required:
a. Calculate the product costs per unit.