Last Year,Adara Company Produced 11,000 Units and Sold 9000 Units

Multiple Choice

Last year,Adara Company produced 11,000 units and sold 9000 units.The company had no beginning inventory.They incurred the following costs: $$\begin{array} { | l | r | } \hline \text { Direct materials per unit } & \$ 18 \\\hline \text { Direct labor per unit } & \$ 15 \\\hline \text { Variable overhead per unit } & \$ 7 \\\hline \text { Total fixed manufacturing } & \$ 55,000 \\\text { overhead } & \\\hline \text { Total selling and administrative } &\$ 80,000 \\\hline \end{array}$$ Adara's product cost per unit under variable costing is

A) $45
B) $40
C) $46
D) $52