Answer:
Cost of Goods Manufactured = $115 per unit
Fixed Manufacturing Overhead = $53 per unit
Absorption product cost per unit = $168
Explanation:
given data
manufactured = 4,300 units
Variable Costing = $494,500
Fixed manufacturing costs = $227,900
solution
so here we get Cost of Goods Manufactured per unit that is
Cost of Goods Manufactured = $494,500 ÷ 4,300
Cost of Goods Manufactured = $115 per unit
and
now we get Fixed Manufacturing Overhead Per Unit will be
Fixed Manufacturing Overhead = $227,900 ÷ 4,300
Fixed Manufacturing Overhead = $53 per unit
and
now we get Variable Product cost Per Unit that is
Variable Product cost = Cost of Goods Manufactured per Unit = $115
so
Absorption product cost per unit = $115 + $53
Absorption product cost per unit = $168
