During the Month of April, Vane Co Assume That Direct Labour Is a Variable Cost

Multiple Choice

During the month of April, Vane Co. produced and sold 10,000 units of a product. Manufacturing and selling costs incurred during April were as follows: $\begin{array}{lrr} \text { Direct materials and direct labour.} &£ 400,000\\ \text { Variable manufacturing overhead.} &90,000\\ \text { Fixed manufacturing overhead.} &20,000\\ \text { Variable selling costs.} &10,000\\\end{array}$

Assume that direct labour is a variable cost. The unit product cost under variable costing was

A) £49.
B) £50.
C) £51.
D) £52.