Alpha Company manufactures a single product, the Whiz Mixer kitchen appliance, which it sells for $$37$ per unit. Information about costs, production, and sales for the month of March is provided below:

Variable Costs

Fixed Costs

Direct materials

$$12\mathrm{.}00/$unit

Manufacturing overhead

$$28,000$

Direct labour

$$6\mathrm{.}00/$unit

Selling and Administration

$$11,000$

Variable manufacturing overhead

$$3\mathrm{.}75/$unit

Units produced in period

$7,000$

Variable selling$/$administration

$$3\mathrm{.}00/$unit

Units sold in period

$7,000$

Beginning inventory

$$0$

What would the cost of goods sold be for Alpha Company using an absorption costing?

Question $9$Answer

a$.$

$$212,450$

b$.$

$$152,250$

c$.$

$$165,200$

d$.$

$$180,250$