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QUESTION

, which produces a single product, has provided the following data for its most recent month of operations:

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ABC Inc., which produces a single product, has provided the following data for its most recent month of operations:

  Number of units produced6,900   Variable costs per unit:   Direct materials$139   Direct labor$126   Variable manufacturing overhead$7   Variable selling and administrative expense$12   Fixed costs:   Fixed manufacturing overhead$248,400   Fixed selling and administrative expense$538,200  

There were no beginning or ending inventories.

The absorption costing unit product cost was: 

$265 per unit

$308 per unit

$272 per unit

$398 per unit

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