Macho Enterprises Experienced the Following Costs in 2017 During the Year, the Company Manufactured 47,000 Units and Sold

Multiple Choice

Macho Enterprises experienced the following costs in 2017: $\begin{array}{lr}\text { Direct materials } & \$ 2.65 \text { per unit } \\\text { Direct labor } & \$ 1.80 \text { per unit } \\\text { Variable manufacturing overhead } & \$ 3.25 \text { per unit } \\\text { Variable selling } & \$ 1.15 \text { per unit } \\\text { Fixed manufacturing overhead } & \$ 94,000 \\\text { Fixed selling } & \$ 35,000 \\\text { Fixed administrative } & \$ 10,000\end{array}$ During the year, the company manufactured 47,000 units and sold 40,000 units.How much is the unit product cost using full costing?

A) $7.70
B) $9.70
C) $8.85
D) $10.85