Flexlux,Inc What Is the Unit Product Cost Using Variable Costing?
A)

Flexlux,Inc.reports the following information: $$\begin{array} { | l | r | r|} \hline \text { Units produced } & 530& \text { units } \\\hline \text { Units sold } & 530& \text { units } \\\hline \text { Sales price } & \$ 160 &\text { per unit } \\\hline \text { Direct materials } & \$ 10 &\text { per unit } \\\hline \text { Direct labor } & \$ 15& \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 40& \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 19,000 &\text { per year } \\\hline \text { Variable selling and administrative costs } & \$ 20& \text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 10,000 &\text { per year } \\\hline\end{array}$$ What is the unit product cost using variable costing?

A) $85
B) $61
C) $65
D) $95