23. A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: 8,900 8,500 400 Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead $ 4 Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense $249,200 $ 17,000 What is the variable costing unit product cost for the month? A. $59 per unit B. $83 per unit C. $87 per unit D. $55 per unit 24. A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: $ 133 7,000 6,800 200 Selling price Units in beginning inventory Units produced Units sold Units in ending inventory Variable costs per unit: Direct materials Direct labor Variable manufacturing overhead Variable selling and administrative expense Fixed costs: Fixed manufacturing overhead Fixed selling and administrative expense 41 57 4 $133,000 $ 34,000 What is the total period cost for the month under absorption costing? A. $61,200 B. $133,000 C. $34,000 D. $194,200