23. The following data were available for MATIYAGA CORPORATION: Direct materials used Payroll Variable OH (budgeted and actual) P2/unit Fixed OH (budgeted and actual) P 40,000 3 Units produced Units sold Beginning inventory Normal capacity P 22,500 3 P 30,000 4 7,500 units 7,000 units None 8,000 units Any capacity variance is closed to cost of sales. How much is the cost of sales under ( full AC costing and (2) direct costing? A. (1) 98,000 (2) 63,000 v B. (1) 100,310 (2) 65,500 (1) 103,333 (2) 65,500 D. (1) 100,500 (2) 63,000 /C