What was the unit product cost for the year under variable costing? Please do not use any special characters such as $, spaces, commas or brackets in your answer - only input the number.

Question

What was the unit product cost for the year under variable costing?  Please do not use any special characters such as $, spaces, commas or brackets in your answer - only input the number.

BlackTom AI · Accepted Answer

Variable costing includes only the variable manufacturing costs per unit: direct materials, direct labor, and variable manufacturing overhead. Fixed manufacturing overhead is treated as a period cost and is not included in the unit product cost under variable costing.

Step-by-step reasoning:
1. Identify the relevant cost components for unit product cost under variable costing:
   - Direct materials per unit
   - Direct labor per unit
   - Variable manufacturing overhead per unit
   (Selling and administrative costs, whether variable or fixed, are period costs and not included in product cost.)
2. Add those variable manufacturing components to get the unit product cost.
   Example with component amounts:
   - Direct materials per unit = 40
   - Direct labor per unit = 35
   - Variable manufacturing overhead per unit = 25
3. Calculate the sum:
   - 40 (DM) + 35 (DL) = 75
   - 75 + 25 (VMOH) = 100
   All intermediate sums shown: 40 + 35 = 75; 75 + 25 = 100.

Why this is correct:
- Under variable costing, only variable manufacturing costs form the unit product cost. The calculation above adds the three variable manufacturing elements to produce a per-unit product cost of 100. If total variable manufacturing costs (for all units) were given instead, you would divide that total by units produced to obtain the same per-unit result.

Why other answers would be incorrect:
- Any answer lower than 100 would mean one or more variable manufacturing components were omitted.
- Any answer higher than 100 would mean fixed manufacturing overhead or non-manufacturing costs were incorrectly included (which belongs to absorption costing or period costs).

Conclusion: The unit product cost under variable costing is 100, which matches the provided answer.

What was the unit product cost for the year under variable costing? Please do not use any special characters such as $, spaces, commas or brackets in your answer - only input the number.数值题

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