5. A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price.. $112 Units in beginning inventory. Units produced Units sold. Units in ending inventory 0 5,500 5,300 200 Variable costs per unit: Direct materials Direct labor.. Variable manufacturing overhead Variable selling and administrative. $33 $37 $5 $6 Fixed costs: Fixed manufacturing overhead. $71,500 Fixed selling and administrative $79,500 What is the total cost of goods sold for the month under absorption costing? A) $13,300 B) $79,500 C) $15,900 D) $466,400