A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Selling price	$151
Units in beginning inventory	0
Units produced	13,000
Units sold	5,700
Units in ending inventory	7,300
Variable costs per unit:
Direct materials	$37.00
Direct labor	$38.00
Variable manufacturing overhead	$8.00
Variable selling and administrative	$10.00
Fixed costs:
Fixed manufacturing overhead	$225,000
Fixed selling and administrative	$96,200

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

	$153,200
	$225,000
	$378,200
	$321,200

2. During April, Division D of Carney Company had a segment margin ratio of 15%, a variable expense ratio of 60% of sales, and traceable fixed expenses of $36,000. Division D's sales were closest to:

	$240,000
	$144,000
	$80,000
	$54,000

3.

Diltex Farm Supply is located in a small town in the rural west. Data regarding the store's operations follow: