Dart Inc. began operations on January 1, 2019. Dart sells a single product for $10 per unit. During 2019, 50,000 units were produced, and 44,000 units were sold. Costs for 2019 were: Direct materials Direct labor Fixed Portion Variable Portion $0 $2.00 per unit produced $0 $1.50 per unit produced $50,000 $0.75 per unit produced Manufacturing overhead Selling and administrative expenses $95,000 Under absorption costing, the total period costs are: $0.35 per unit sold

Dart Inc. began operations on January 1, 2019. Dart sells a single product for $10 per unit. During 2019, 50,000 units were produced, and 44,000 units were sold. Costs for 2019 were: Direct materials Direct labor Fixed Portion Variable Portion $0 $2.00 per unit produced $0 $1.50 per unit produced $50,000 $0.75 per unit produced Manufacturing overhead Selling and administrative expenses $95,000 Under absorption costing, the total period costs are: $0.35 per unit sold