Answer the Following Questions Using the Information Below:
the SouthAus

Multiple Choice

Answer the following questions using the information below:
The SouthAus Company manufactures several different products.Unit costs associated with Product ADE108 are as follows:
$$\begin{array} { l r } \text { Direct materials } & \$ 40 \\\text { Direct manufacturing labour } & 8 \\\text { Variable manufacturing overhead } & 12 \\\text { Fixed manufacturing overhead } & 23 \\\text { Sales commissions (2\% of sales) } & 6 \\\text { Administrative salaries } & 9 \underline { 9 } \\\quad \text { Total } & \$ 98\end{array}$$
-What are the fixed costs per unit associated with Product ADE108?

A) $44
B) $32
C) $35
D) $23