Abrey, Inc. has the following cost data for Product X: Direct materials ............$ 41 per unit Direct

Question:

Abrey, Inc. has the following cost data for Product X:
Direct materials ............$ 41 per unit
Direct labor ............ 60 per unit
Variable manufacturing overhead .... 8 per unit
Fixed manufacturing overhead ..... 5,000 per year
Calculate the unit product cost using absorption costing when production is 250 units, 500 units, and 2,500 units.