A manufacturing company that produces a single product hasprovided the following data concerning its most recent month ofoperations:
Selling price -------------------------------------- $135
Units in beginning inventory ----------------- 0
Units produced ---------------------------------- 5,000
Units sold ----------------------------------------- 4,900
Units in ending inventory--------------------- 100
Variable costs per unit:
Direct materials -------------------------------$33
Direct labor------------------------------------ $34
Variable manufacturing overhead ------- $4
Variable selling and administrative------ $6
Fixed costs:
Fixed manufacturing overhead -----------$185,000
Fixed selling and administrative---------- 88,200
What is the total period cost for the month under variablecosting?
a. $185,000
b. $117,600
c. $273,200
d. $302,600
A manufacturing company that produces a single product hasprovided the following data concerning its most recent month ofoperations:
Selling price -------------------------------------- $135
Units in beginning inventory ----------------- 0
Units produced ---------------------------------- 5,000
Units sold ----------------------------------------- 4,900
Units in ending inventory--------------------- 100
Variable costs per unit:
Direct materials -------------------------------$33
Direct labor------------------------------------ $34
Variable manufacturing overhead ------- $4
Variable selling and administrative------ $6
Fixed costs:
Fixed manufacturing overhead -----------$185,000
Fixed selling and administrative---------- 88,200
What is the total period cost for the month under variablecosting?
a. | $185,000 | |
b. | $117,600 | |
c. | $273,200 | |
d. | $302,600 |