Colorado Company Provided the Following Information Regarding Its Only Product--Ice

Multiple Choice

Colorado Company provided the following information regarding its only product--ice skates. $$\begin{array}{l}\begin{array} { l r } \text { Direct materials used } & \$ 200,000 \\\text { Direct labor } & 80,000 \\\text { Fixed overhead } & 100,000 \\\text { Fixed selling and administrative costs } & 220,000 \\\text { Variable overhead } & 20,000 \\\text { Variable selling and administrative } & 75,000 \\\text { Selling unit price } & 84\\\\\text { Units produced and sold } &10,000\end{array}\\\end{array}$$ _____ is the manufacturing cost per unit if the absorption approach is used.

A) $28
B) $30
C) $36
D) $40