Answer:
$255
Step-by-step explanation:
Direct variable costs per unit associated with Product A1 can be calculated by adding direct material, direct manufacturing labor, variable manufacturing overhead and sales commission.
Calculation
Direct variable costs per unit associated with Product A1 = Direct materials + Direct manufacturing labor + Variable manufacturing overhead + Sales commissions
Direct variable costs per unit associated with Product A1 = $110 + $90 + $45 + $10
Direct variable costs per unit associated with Product A1 = $255