# Matt Company had the following costs. Calculate the unit product cost using variable costing....

## Question:

Matt Company had the following costs.

Units produced 410 units
Direct materials \$ 63 per unit
Direct labor 30 per unit
Variable manufacturing overhead 11 per unit
Fixed manufacturing overhead 7,380 per year
Variable selling and administrative costs 21 per unit
Fixed selling and administrative costs 1,640 per year

Calculate the unit product cost using variable costing. Round answer to the nearest cent.

Show the labels and enter the amounts to compute the unit product cost using variable costing.

Variable Costing
_______ _______ _______
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Total unit product cost _______

## Variable Costing

Variable cost is the cost associated with manufacturing and varies with the amount produced. For example; labor is a variable cost, it increases as production time increases and decreases as production time decreases.

 Particular Amount Direct material 25830 Direct labor 12300 Variable manufacturing Overhead 4510 Total variable cost 42640