Serile Pharma Places 800 Units in Production During the Month

Multiple Choice

Serile Pharma places 800 units in production during the month of January. All 800 units are completed during the month. It had no opening inventory. Direct material costs added during January was $74,000 and conversion costs added during January was $8400. What is the total cost per unit of the product produced during January?

A) $103
B) $10
C) $80
D) $93