Evanston Manufacturing, Inc reported the following information for the year
Number of Units Produced 152,000
Number of Units Sold 62,000
Cost of Goods Manufactured $268,000
Cost of Goods Sold 52,900
Sales Revenue 130,000
Gross Profit 72,940
Operating Expense 727,000
What was the unit product cost? (Round your answer to the nearest cent.)
A) $4.32
B) $0.86
C) $0.85
D) $1.76
D .D) = $268,000 / 152,000 = $1.76
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