Digitoll Ltd Produces a Range of Computer Accessories

Multiple Choice

Digitoll Ltd produces a range of computer accessories. One product is a web-cam, a miniature digital camera with the capacity to be linked to a computer. The following are the summary costs for the web-cam for the period ended 31 December 2002:

The production level this period was normal at 10,000 units. What is the cost per unit (rounded to the nearest cent) in accordance with AASB 102 requirements?

A) $11.00
B) $10.40
C) $14.10
D) $11.90
E) None of the given answers.