During July, Roy Co. produced 10,000 units. Costs incurred by Roy during the month were as…

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During July, Roy Co. produced 10,000 units. Costs incurred by Roy during the month were as follows:,Direct materials ………………………………………………………………$10,000,Direct labor ………………………………………………………………………20,000,Variable manufacturing overhead ………………………………………….5,000,Variable selling and administrative ………………………………………..3,000,Fixed manufacturing overhead ………………………………………………9,000,Fixed selling and administrative …………………………………………….4,000,Total ……………………………………………………………………………….$51,000,Under absorption costing, any unsold units would be carried in the inventory account at a unit product cost of_____.

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