Wolanski Corporation has provided the following data for its most recent year of operations: Selling price per unit $ 48 Manufacturing costs: Variable manufacturing cost per unit produced: Direct materials $ 11 Direct labor $ 5 Variable manufacturing overhead $ 5 Fixed manufacturing overhead per year $ 110,000 Selling and administrative expenses: Variable selling and administrative expense per unit sold $ 4 Fixed selling and administrative expense per year $ 71,000 Units in beginning inventory 0 Units produced during the year 11,000 Units sold during the year 8,000 Units in ending inventory 3,000 The unit product cost under absorption costing is closest to:

$32.00

Explanation:

Product cost under Absorption costing comprises of all manufacturing costs (variable and fixed). Non manufacturing costs are treated as Period costs

Product Cost Calculation

Direct materials                                                                           $ 11

Direct labor                                                                                   $5

Variable manufacturing overhead                                               $5

Fixed manufacturing overhead per year ($110,000/ 11,000)    $10

Total                                                                                             $31

Conclusion

The unit product cost under absorption costing is closest to $31.00

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