16.

Walsh Corporation, which has only one product, has provided the following data concerning its most recent month of operations:

Selling price	$	126
Units in beginning inventory		0
Units produced		1,900
Units sold		1,800
Units in ending inventory		100

Variable costs per unit:
Direct materials	$	49
Direct labor	$	28
Variable manufacturing overhead	$	5
Variable selling and administrative expense	$	11
Fixed costs:
Fixed manufacturing overhead	$	32,300
Fixed selling and administrative expense	$	23,400

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

Select one:

a.

$55,700

b.

$75,500

c.

$43,200

d.

$32,300