2-20

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $132 Units in beginning inventory 0 Units produced 1,100 Units sold 800 Units in ending inventory 300 Variable costs per unit: Direct materials $48 Direct labor $17 Variable manufacturing overhead $2 Variable selling and administrative $4 Fixed costs: Fixed manufacturing overhead $39,600 Fixed selling and administrative $7.200 What is the total period cost for the month under absorption costing? $50,000 $7,200 $39,600 $10,400