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A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $ 121 Units

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

Selling price

$

121

Units in beginning inventory

0

Units produced

6,000

Units sold

5,600

Units in ending inventory

400

Variable costs per unit:

Direct materials

$

38

Direct labor

$

53

Variable manufacturing overhead

$

3

Variable selling and administrative expense

$

11

Fixed costs:

Fixed manufacturing overhead

$

60,000

Fixed selling and administrative expense

$

28,000

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

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