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

Number of units produced 4,100
Variable costs per unit: Direct materials $90
Direct labor $42
Variable manufacturing overhead $3
Variable selling and administrative expense $10

Fixed costs:
Fixed manufacturing overhead $135,300
Fixed selling and administrative expense $287,000

There were no beginning or ending inventories. The absorption costing unit product cost was:

Unitary product cost= $168 per unit

Explanation:

Giving the following information:

Number of units produced 4,100

Variable costs per unit:

Direct materials $90

Direct labor $42

Variable manufacturing overhead $3

Fixed costs:

Fixed manufacturing overhead $135,300

Under the absorption costing method, the unitary product cost is calculated using the direct material, direct labor, and total unitary overhad.

Unitary product cost= direct material + direct labor + unitary variable overhead + unitary fixed overhead

Unitary product cost= 90 + 42 + 3 + (135,300/4,100)= $168 per unit

1) the stages a new product goes through from beginning to end, i.e., the stages that a product passes through from introduction through growth, maturity, and decline. 2) the time from initial research and development to the time at which sales and support of the product to customers are withdrawn. 3) the period of time during which a product can be produced and marketed profitably.

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answer; dividing net income by 1- t ;