Mullee Corporation produces a single product and has the following cost structure: The absorption costing unit product cost is:

A) $149 per unit
B) $65 per unit
C) $63 per unit
D) $128 per unit

Absorption Costing

A method of accounting that incorporates all costs related to manufacturing, including direct materials, direct labor, as well as both variable and fixed overheads, into the product's price.

Unit Product Cost

The cost assigned to a single unit of product, encompassing all the costs incurred to produce, manufacture, or acquire that unit.