Hillsborough Street Manufacturing Inc Hillsborough Street Manufacturing Inc incurred the following costs in 2011: Direct materials used $51,000 Direct labor costs 45,000 Factory rent and utilities 18,000 Factory equipment depreciation 7,500 Marketing expenses 8,000 Administrative expenses 10,000 45,000 units were produced during the year out of which 38,000 units were sold for $10 each. There was
no beginning or ending raw materials or work in process inventory. Refer to the Hillsborough Street Manufacturing Inc information above. What is the product cost per unit?
A) $3.67
B) $3.20
C) $3.10
D) $2.70
D
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