12. Advanced Lighting's total variable costs are $102 and total manufacturing costs are $98. Standard variable marketing/administrative costs constitute 20 percent of the total variable costs. Respectively, what are Advanced Lighting's standard variable manufacturing costs and standard fixed manufacturing costs? a. $78.40 and $16.40 b. $81.60 and $16.40 c. $78.40 and $98.00 d. $81.60 and $77.60 e. $77.60 and $81.60 13. Under variable costing, which of the following expenses are NOT inventoriable? a. marketing and administrative b. variable manufacturing overhead c. direct materials d. direct manufacturing labour and variable manufacturing overhead e. marketing and direct manufacturing labour 14. Variable costing regards fixed manufacturing overhead as a. an inventoriable cost b. a product cost c. an unexpired cost d. a deferred asset e. a charge against sales