Buckbee Corporation manufactures and sells one product. The following information pertains to the company's first year of operations:    Variable costs per unit:  Direct materials$97Fixed costs per year:  Direct labor$629,000Fixed manufacturing overhead$2,849,000Fixed selling and administrative expenses$1,056,000 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 37,000 units and sold 32,000 units. The company's only product is sold for $261 per unit.The unit product cost under super-variable costing is:

A. $224 per unit
B. $191 per unit
C. $114 per unit
D. $97 per unit


Answer: D

Business

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