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Hayes Inc. provided the following information for the current year: Beginning inventory 190​ units Units produced 840​ units Units sold 890​ units Selling price $ 240​ /unit Direct materials $ 44​ /unit Direct labor $ 25​ /unit Variable manufacturing overhead $ 24​ /unit Fixed manufacturing overhead $ 34,440​ /year Variable selling/administrative costs $ 17​ /unit Fixed selling/administrative costs $ 24,500​ /year What is the unit product cost for the year using variable costing?

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Answer:

Unitary product cost= $93

Explanation:

Giving the following information:

Direct materials= $44

Direct labor= $25​

Variable manufacturing overhead= $24

Under the variable costing method, the unit product cost is calculated using the direct material, direct labor, and unitary variable overhead.

Unitary product cost= 44 + 25 + 24= $93