The following cost behavior patterns describe anticipated manufacturing costs for 2019: raw material, $7.90/unit; direct labor, $10.90/unit; and manufacturing overhead, $347,100 $8.90/unit. Required: If anticipated production for 2019 is 39,000 units, calculate the unit cost using variable costing and absorption costing. (Round your answers to 2 decimal places.)

Variable unit cost =  $27.70

Absorption cost = $36.60

Explanation:

The calculation of unit cost using variable costing and absorption costing is shown below:-

                                               Variable costingAbsorption costing

Raw material per unit               $7.90                         $7.90

Direct labor per unit                 $10.90                        $10.90

Variable manufacturing  

overhead per unit                     $8.90                        $8.90

Fixed manufacturing

overhead per unit                                                        $8.9

($347,100 ÷ 39,000)

Unit cost                                     $27.70                    $36.60

Therefore the variable unit cost is $27.70 and absorption cost is $36.6 by using the above computation.

the specific actions take by the fed. what the fed was attempting to do by taking these actions. the result of the actions taken by the fed