Answer:
variable manufacturing cost per unit = $142.70
so correct option is C) $142.70
Step-by-step explanation:
solution
we get here first direct materials cost per unit that is express as
direct materials cost per unit = Change in cost ÷ Change in activity .......1
put here value
direct materials cost per unit =
direct materials cost per unit = $97.10 per unit
and now we get here direct labor cost per unit that is
Direct labor cost per unit = Change in cost ÷ Change in activity ........2
Direct labor cost per unit =
Direct labor cost per unit = $22.70 per unit
and
now we get variable manufacturing overhead per unit that is
variable manufacturing overhead per unit = Change in cost ÷ Change in activity .........3
variable manufacturing overhead per unit =
variable manufacturing overhead per unit = $22.90 per unit
so that total variable manufacturing cost per unit will be
total variable manufacturing cost per unit = 22.90 + $22.70 + $97.10 total variable manufacturing cost per unit = $142.70
so correct option is C) $142.70