Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 6,400 Variable costs per unit: Direct materials $ 60 Direct labor $ 54 Variable manufacturing overhead $ 4 Variable selling and administrative expense $ 17 Fixed costs: Fixed manufacturing overhead $ 236,800 Fixed selling and administrative expense $ 492,800 There were no beginning or ending inventories. The absorption costing unit product cost was:

$155 per unit

Explanation:

Calculation for what The absorption costing unit product cost was:

Using this formula

Absorption costing unit product cost = Direct material + Direct labour + Variable manufacturing overheads + (Fixed manufacturing overheads / Number of units produced)

Let plug in the formula

Absorption costing unit product cost = $60+ $54+ $4 + ( $ 236,800/6,400 )

Absorption costing unit product cost =$60+ $54+ $4 + $37

Absorption costing unit product cost = $155 per unit

Therefore The absorption costing unit product cost was:$155 per unit

A customer injury caused by employee negligence