Yancey,Inc What Is the Amount of Unit Product Cost That Will

Multiple Choice

Yancey,Inc.reports the following information: $\begin{array}{|l|r|l|}\hline \text { Units produced } & 560 &\text { units } \\\hline \text { Units sold } & 560 &\text { units } \\\hline \text { Sales price } & \$150 &\text { per unit } \\\hline \text { Direct materials } &\$10& \text { per unit } \\\hline \text { Direct labor } & \$20&\text { per unit } \\\hline \text { Variable mannufacturing overhead } & \$ 30 &\text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 22,000 &\text { per year } \\\hline \text { Variable selling and administrative costs } & \$ 5 &\text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 10,000 &\text { per year } \\\hline\end{array}$ What is the amount of unit product cost that will be considered for external reporting purposes? (Round any intermediate calculations and your final answer to the nearest cent.)

A) $59.29
B) $69.29
C) $120.00
D) $99.29