# Excerpt from Areojet Corporation: Per Unit Per Month Selling price $200,000 Direct materials 40,000 Direct labor 10,000 Variable manufacturing overhead 2,000 Fixed manufacturing overhead$140,000 Variable selling and administrative expenses 20,000 Fixed selling and administrative expenses 40,000 January February March Beginning inventory 0 0 3 Units produced 4 5 2 Units sold 4 2 5 Ending inventory 0 3 0 What is the unit product cost for the month of February, using the variable costin

###### Question:

Excerpt from Areojet Corporation:
Per Unit Per Month Selling price $200,000 Direct materials 40,000 Direct labor 10,000 Variable manufacturing overhead 2,000 Fixed manufacturing overhead$140,000
Variable selling and administrative expenses 20,000
Fixed selling and administrative expenses 40,000
January February March Beginning inventory 0 0 3
Units produced 4 5 2
Units sold 4 2 5
Ending inventory 0 3 0
What is the unit product cost for the month of February, using the variable costing method?

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