The unit product cost under variable costing was:
A)$35 per unit
B)$32 per unit
C)$103 per unit
D)$33 per unit

Question

Quizplus · Accepted Answer

The unit product cost under variable costing is the sum of all variable costs incurred in producing a unit of product. From the information given in the question, total variable costs for 3,000 units were $99,000. 
Thus, unit variable cost = Total variable costs / Number of units produced = $99,000 / 3,000 = $33 per unit. Therefore, choice D is the correct answer.

The Unit Product Cost Under Variable Costing Was