The Enterprise Company Manufactures a Single Product $\quad\$ 75$ Indirect (Fixed) Costs
Production Costs

The Enterprise Company manufactures a single product.At the normal level of production of 100 000 units per annum the costs of production are:
Direct (variable) costs per unit $\quad\$ 75$
Indirect (fixed) costs
Production costs $\quad \$ 250000$
Finance and administration costs $\quad \$ 50000$
The unit cost of manufacture for the product using a direct costing approach is:

A) $77.50
B) $75
C) $78
D) none of the above