Marcelin Corporation Manufactures and Sells One Product

Multiple Choice

Marcelin Corporation manufactures and sells one product. The following information pertains to the company's first year of operations: The company does not have any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, the company produced 51,000 units and sold 46,000 units. The company's only product is sold for $276 per unit.
The unit product cost under super-variable costing is:

A) $191 per unit
B) $233 per unit
C) $114 per unit
D) $92 per unit