11.Last month the opening inventory was 6,000 units and the closing inventory was 4,000 units. Using absorption costing this closing inventory was valued at $33,000. Usingmarginal costing last month's profit was $50,000 and using absorption costing it was $41,000.What was the variable production cost per unit last month?
A.$6.00
B.$3.75
C.$4.50
D.$8.25
答案：$3.75
Inventory value per unit = $8.25 (33,000 / 4,000)
This value is made up of variable and fixed costs as it was calculated under the absorption costing method.
The diference between marginal and absorption costing profit is fixed cost.
