# Mentor Corp. has provided the following information for the current year: Units produced 3,500units Sale price$200per unit Direct Mentor Corp. has provided the following information for the current year: Units produced 3,500units Sale price$200per unit Direct materials$70per unit Direct labor$55per unit Variable manufacturing overhead$20per unit Fixed manufacturing overhead$350,000per year Variable selling and administrative costs$30per unit Fixed selling and administrative costs$150,000per year Calculate the unit product cost using variable costing.

the unit product cost using variable costing is $145 per unit Explanation: The computation of the unit product cost using variable costing is as follows: = Direct materials per unit + direct labor per unit + variable overhead per unit =$70 + $55 +$20

= $145 per unit Hence the unit product cost using variable costing is$145 per unit

We simply applied the above formula so that the correct value could come

And, the same is to be considered