Answer:
Total cost under absorption costing= $81,400
Explanation:
The absorption costing method includes all costs related to production, both fixed and variable. The unit product cost is calculated using direct material, direct labor, and total unitary manufacturing overhead.
Direct materials $14,400
Direct labor $25,600
Fixed manufacturing overhead $12,000
Variable manufacturing overhead $29,400
Total cost under absorption costing= $81,400
