Answer:
Inventoriable cost per unit = $51.5 per unit
Explanation:
Given:
Sale price = $100 per unit
Number of units produced = 42,125
Number of units Sold = 37,958
Direct materials = $43 per unit
Direct manufacturing labor = $5 per unit
Variable manufacturing costs = $3.50 per unit
Sales commissions = $14.50 per part
Fixed manufacturing costs = $65.00 per unit
Administrative expenses all fixed = $37.50 per unit
Find:
Inventoriable cost per unit using variable costing = ?
Computation:
Inventoriable cost per unit = Direct materials + Direct manufacturing labor + Variable manufacturing costs
Inventoriable cost per unit = $43 + $5 + $3.50
Inventoriable cost per unit = $51.5 per unit
