# Question & Answer: data concerning its most recent month of operations:…..

Hatfield Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

 Selling price \$123 Units in beginning inventory 0 Units produced 6,400 Units sold 6,100 Units in ending inventory 300 Variable costs per unit: Direct materials \$45 Direct labor \$30 Variable manufacturing overhead \$1 Variable selling and administrative \$8 Fixed costs: Fixed manufacturing overhead \$140,800 Fixed selling and administrative \$91,500

What is the unit product cost for the month under variable costing?

Don't use plagiarized sources. Get Your Custom Essay on
Question & Answer: data concerning its most recent month of operations:…..
GET AN ESSAY WRITTEN FOR YOU FROM AS LOW AS \$13/PAGE

\$98 per unit

\$84 per unit

\$76 per unit

\$106 per unit

Unit product cost under variable costing = Direct materials + Direct labor + variable manufacturing overhead

= \$45 + \$30 + \$1

= \$76 per unit.