Baughn Corporation, which has only one product, has provided the following data concerning its most recent month of operations:    Selling price$115   Units in beginning inventory 0Units produced 6,600Units sold 6,400Units in ending inventory 200    Variable costs per unit:  Direct materials$26Direct labor$46Variable manufacturing overhead$7Variable selling and administrative expense$9Fixed costs:  Fixed manufacturing overhead$105,600Fixed selling and administrative expense$51,200 What is the unit product cost for the month under absorption costing?

A. $88 per unit
B. $104 per unit
C. $79 per unit
D. $95 per unit


Answer: D

Business

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