Respuesta :
Answer:
The correct answer is A.
Explanation:
Giving the following information:
Direct materials= $30
Direct labor= $36
Variable overhead= $24
Under the variable costing method, the unit product cost is calculated using the direct material, direct labor, and unitary variable overhead.
Unitary product cost= 30 + 36 + 24= $90
The cost base using the variable-cost approach is $105
Variable-cost approach:
What information do we have?
Direct materials = $30
Fixed selling and administrative = $60
Direct labor = $36
Variable overhead = $24
Desired ROI = 33%
Variable selling and administrative = $15
Fixed overhead = $45
Variable cost per unit = $30 + $36 + $24 + $15
Variable cost per unit = $105
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