Beamish Inc., which produces a single product, has provided the following data for its most recent month of operations: Number of units produced 3,700 Variable costs per unit: Direct materials $ 132 Direct labor $ 93 Variable manufacturing overhead $ 5 Variable selling and administrative expense $ 12 Fixed costs: Fixed manufacturing overhead $148,000 Fixed selling and administrative expense $288,600 There were no beginning or ending inventories. The absorption costing unit product cost was:

Absorption costing unit product cost = $270  per unit

Explanation:

Absorption costing values unit produced using the full cost per unit.

It categories cost as production and non-production cost

Full cost per unit =Direct labour cost + direct material cost + Variable production overhead + fixed production overhead

Fixed prod overhead per unit = Total fixed production overhead/Number of units

= $148,000/3,700 units=$40 per unit

Full cost per unit = 132+ 93+ 5 + 40 = $270  per unit

Absorption costing unit = $270  per unit

answer: b) the us is the leading importer but not the leading exporter.

extra info:

the u.s is the largest importer but it is not the largest exporter as china sits on the top of the table when it comes to leading exporters.

but u.s is not far from first,

they rank in 2nd globally as the worlds largest exporter.

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