Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 8,000Variable costs per unit: Direct materials$37Direct labor$56Variable manufacturing overhead$4Variable selling and administrative expense$2Fixed costs: Fixed manufacturing overhead$312,000Fixed selling and administrative expense$448,000 There were no beginning or ending inventories. The absorption costing unit product cost was:
A. $93 per unit
B. $136 per unit
C. $97 per unit
D. $194 per unit
Answer: B
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