Eleventh Canadian edition. Required:1. Compute the per unit cost using absorption costing. 2. Compute the per unit cost using variable costing.

QUESTION 4 (8 Marks) Hatfield Company, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $123 Units in beginning inventory 0 Units produced 6,400 Units in ending inventory 300 Variable costs per unit: Direct materials $45 Direct labour $30 $1 Variable manufacturing overhead $8 Variable selling and administrative Fixed costs: $140,800 Fixed manufacturing overhead $91,500 Fixed selling and administrative Required: 1. Compute the per unit cost using absorption costing. 2. Compute the per unit cost using variable costing