Crystal Pools,Inc What Is the Unit Product Cost Using Absorption Costing?
A)$75

Crystal Pools,Inc.has provided the following information for the year. $$\begin{array} { | l | r | r|} \hline \text { Units produced } & 6,000& \text { units } \\\hline \text { Sales price } & \$ 600& \text { per unit } \\\hline \text { Direct materials } & \$ 35 &\text { per unit } \\\hline \text { Direct labor } & \$ 40 &\text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 25& \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 470,000& \text { per year } \\\hline \text { Variable selling and administration costs } & \$ 60& \text { per unit } \\\hline \text { Fixed selling and administration costs } & \$ 250,000 &\text { per year } \\\hline\end{array}$$ What is the unit product cost using absorption costing?

A) $75
B) $178
C) $135
D) $100