11)

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Selling price	$	160
Units in beginning inventory		100
Units produced		16,000
Units sold		15,800
Units in ending inventory		300
Variable costs per unit:
Direct materials	$	51
Direct labor	$	46
Variable manufacturing overhead	$	8
Variable selling and administrative expense	$	5
Fixed costs:
Fixed manufacturing overhead	$	560,000
Fixed selling and administrative expense	$	173,800

What is the total period cost for the month under variable costing?

Multiple Choice

• A) $252,800

• B) $733,800

• C) $812,800

• D) $560,000