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

Selling price	$	171
Units in beginning inventory		0
Units produced		13,100
Units sold		12,600
Units in ending inventory		500
Variable costs per unit:
Direct materials	$	47
Direct labor	$	44
Variable manufacturing overhead	$	14
Variable selling and administrative expense	$	13
Fixed costs:
Fixed manufacturing overhead	$	419,200
Fixed selling and administrative expense	$	214,200

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

Multiple Choice

• $419,200
• $378,000
• $633,400
• $797,200

1b.

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

Units in beginning inventory		0
Units produced		4,500
Units sold		4,400
Units in ending inventory		100
Variable costs per unit:
Direct materials	$	51
Direct labor	$	53
Variable manufacturing overhead	$	16
Variable selling and administrative expense	$	14
Fixed costs:
Fixed manufacturing overhead	$	94,500
Fixed selling and administrative expense	$	44,000

What is the variable costing unit product cost for the month?

Multiple Choice

• $134 per unit
• $155 per unit
• $120 per unit
• $131 per unit