Flexlux,Inc What Is the Unit Product Cost Using Variable Costing?
A)$110

Flexlux,Inc.reports the following information: $$\begin{array} { | l | r |r| } \hline \text { Units produced } & 520 &\text { units } \\\hline \text { Units sold } & 520& \text { units } \\\hline \text { Sales price } & \$ 110 &\text { per unit } \\\hline \text { Direct materials } & \$ 40& \text { per unit } \\\hline \text { Direct labor } & \$ 25& \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$30 &\text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 14,000& \text { per year } \\\hline \text { Variable selling and administrative costs } & \$ 15& \text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 25,000& \text { per year } \\\hline\end{array}$$ What is the unit product cost using variable costing?

A) $110
B) $92
C) $95
D) $15