Baraban Corporation has provided the following data for its most recent year of operation:    Selling price per unit$47   Manufacturing costs:  Variable manufacturing cost per unit produced:  Direct materials$10Direct labor$6Variable manufacturing overhead$5Fixed manufacturing overhead per year$130,000Selling and administrative expenses:  Variable selling and administrative expense per unit sold$5Fixed selling and administrative expense per year$63,000   Units in beginning inventory0Units produced during the year10,000Units sold during the year9,000Units in ending inventory1,000 The unit product cost under variable costing is closest to:

A. $26.00
B. $34.00
C. $21.00
D. $39.00


Answer: C

Business

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