Zola Company_ super-variable costing

Zola Company manufactures and sells one product. The following information pertains to the company’s first year of operations:

  Variable cost per unit:

      Direct materials

$

19.00  

  Fixed costs per year:

    Direct labor

$

336,000  

    Fixed manufacturing overhead

$

330,000  

    Fixed selling and administrative expenses

$

95,000  

The company does not incur any variable manufacturing overhead costs or variable selling and administrative expenses. During its first year of operations, Zola produced 24,000 units and sold 19,200 units. The selling price of the company’s product is $68.40 per unit.

Required:

1.

Assume the company uses super-variable costing:

a.

Compute the unit product cost for the year. (Round your answer to 2 decimal places.)