| "Estimated unit costs for Cole Lab using full absorption costing and operating at a production level of 12,000 units per month:" | |
|---|---|
| Cost Item | Estimated Unit Cost |
| Direct material | 32 |
| Direct labor | 20 |
| Variable manufacturing overhead | 15 |
| Fixed manufacturing overhead | 6 |
| Variable selling | 3 |
| Fixed selling | 4 |