Chapter 21, Problem S21A.21SE

Use the following information for Short Exercises S21A-20 and S21A-21.

Matthew Company had the following costs:

Units produced 310 units
Direct materials $76 per unit

Direct labor 33 per unit
Variable manufacturing overhead 14 per unit
Fixed manufacturing overhead 6,200 per year
Variable selling and administrative costs 20 per unit
Fixed selling and administrative costs 3,100 per year

S21A-20 Computing unit product cost, absorption costing

Calculate the unit product cost using absorption costing. Round your answer to the nearest cent.
S21A-21 Computing unit product cost, variable costing

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