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Brief Exercise 6-18 Burns Company incurred the following costs during the year: direct materials $22.90 per unit; direct labo

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Calculate manufacturing cost per unit : Absorption costing :

Unit product cost
Direct material $                       22.90
Direct labour $                       15.10
Variable manufacturing overhead $                       17.80
Fixed manufacturing overhead (122000/6100) $                       20.00
Manufacturing cost per unit $                       75.80
Calculate manufacturing cost per unit : Variable costing :
Unit product cost
Direct material $                       22.90
Direct labour $                       15.10
Variable manufacturing overhead $                       17.80
Manufacturing cost per unit $                       55.80
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