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

Crystal Pools,Inc.has provided the following information for the year. $$\begin{array} { | l | r |l| } \hline \text { Units produced } & 13,000 &\text { units } \\\hline \text { Sales price } & \$ 200& \text { per unit } \\\hline \text { Direct materials } & \$ 50 &\text { per unit } \\\hline \text { Direct labor } & \$ 45& \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 65 &\text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 440,000&\text { per year } \\\hline \text { Variable selling and administration costs } & \$ 60 &\text { per unit } \\\hline \text { Fixed selling and administration costs } & \$ 250,000& \text { per year } \\\hline\end{array}$$ What is the unit product cost using absorption costing?

A) $95
B) $194
C) $155
D) $160