Dallavalle Corporation manufactures and sells one product. The following information pertains to the company's first year of operations: Variable costs per unit: Direct materials$93Fixed costs per year: Direct labor$320,000Fixed manufacturing overhead$2,144,000Fixed selling and administrative expenses$1,364,000 The company does not have any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced 32,000 units and sold 31,000 units. The company's only product is sold for $238 per unit.The unit product cost under super-variable costing is:
A. $103 per unit
B. $93 per unit
C. $214 per unit
D. $170 per unit
Answer: B
Business
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