Sea Company reports the following information regarding its production cost.
Units produced 52,000 units
Direct labor $45 per unit
Direct materials $38 per unit
Variable overhead $27 per unit
Fixed overhead $115,000 in total
Compute production cost per unit under variable costing.
A. $38.00
B. $112.21
C. $110.00
D. $83.00
E. $45.00