During Its First Year of Operations, Holt Manufacturing Company Incurred

Multiple Choice

During its first year of operations, Holt Manufacturing Company incurred the following costs to produce 200,000 units of its only product: Holt also incurred the following costs in the sale of 180,000 units of product during its first year: Assume that direct labor is a variable cost.
-What would be the cost per unit of Holt's finished goods inventory at the end of the first year of operations under the variable costing method?

A) $2.34
B) $2.74
C) $4.50
D) $6.30