Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 1,000 Variable costs per unit: Direct materials $ 50 Direct labor $ 47 Variable manufacturing overhead $ 2 Variable selling and administrative expense $ 8 Fixed costs: Fixed manufacturing overhead $ 31,000 Fixed selling and administrative expense $ 69,000 There were no beginning or ending inventories. The absorption costing unit product cost was: g

Unitary product cost= $130

Explanation:

Giving the following information:

Direct materials $50

Direct labor $47

Variable manufacturing overhead $2

Fixed manufacturing overhead $ 31,000

1,000 units were produced.

Under the absorption costing method, the unit product cost is calculated using the direct material, direct labor, and total manufacturing overhead.

Unitary fixed costs= 31,000/1,000= $31

Unitary product cost= 50 + 47 + (2+31)= $130

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