The Product Cost of a Single Unit of Manufactured Production

Multiple Choice

The product cost of a single unit of manufactured production is determined by:

A) dividing total direct materials and direct labor for a production run by the number of units produced.
B) adding total direct materials, direct labor, and manufacturing overhead for a production run and then dividing by the number of units produced.
C) dividing total direct materials, direct labor, manufacturing overhead and delivery expenses for a production run by the number of units produced.
D) dividing the product's selling price by the its contribution margin ratio.