Bryans Corporation has provided the following data for its two most recent years of operation:   Selling price per unit$53Manufacturing costs:  Variable manufacturing cost per unit produced:  Direct materials$13Direct labor$6Variable manufacturing overhead$5Fixed manufacturing overhead per year$63,000 Selling and administrative expenses:  Variable selling and administrative expense per unit sold$4Fixed selling and administrative expense per year$71,000   Year 1Year 2Units in beginning inventory 03,000Units produced during the year 9,0007,000Units sold during the year 6,0007,000Units in ending inventory 3,0003,0000 The unit product cost under absorption costing in Year 2 is closest to:

A. $37.00
B. $9.00
C. $33.00
D. $24.00


Answer: C

Business

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