Beamish Incorporated, which produces a single product, has provided the following data for its most recent month of operations: There were no beginning or ending inventories. The absorption costing unit product cost was:

A) $93 per unit
B) $97 per unit
C) $136 per unit
D) $194 per unit

Absorption Costing

An approach in accounting where the cost of a product is determined by including direct materials, direct labor, and all manufacturing overhead costs, whether variable or fixed.

Unit Product Cost

The total cost to produce one unit of product, including direct materials, direct labor, and allocated overhead.