3. 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.
$38.00
$112.21
$110.00
$83.00
$45.00