E-Trax,Inc What Is the Unit Product Cost for the Year Using

Multiple Choice

E-trax,Inc.has provided the following financial information for the year: $$\begin{array} { | l | r | } \hline \text { Finished Goods Inventory: } & \\\hline \text { Beginning balance, in units } & 630 \\\hline \text { Units produced } & 2,800 \\\hline \text { Units sold } & \underline { 2,900 } \\\hline \text { Ending balance, in units } & \underline { 530 } \\\hline \text { Production costs: } \\\hline \begin{array} { l } \text { Nariable manufacturing costs per } \\\text { unit }\end{array} & \$ 60 \\\hline \text { Total fixed manufacturing costs } & \$ 42,000 \\\hline\end{array}$$ What is the unit product cost for the year using absorption costing?

A) $75
B) $79
C) $127
D) $74