b)

c)

Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 6.35 Direct labor $ 3.75 $ 1.50 Variable manufacturing overhead Fixed manufacturing overhead Sales commissions $ 15,000 $ 0.50 Variable administrative expense Fixed selling and administrative expense $ 0.55 $ 4,500 If 4,000 units are produced, the total amount of manufacturing overhead cost is closest to: A) $21,000 B) $14,000 C) $28,000 D) $17,500 Cost per Cost per Unit Period Direct materials $ 4.85 Direct labor $ 3.35 $ 1.35 $ 8,000 Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense $ 1.50 $ 0.45 $ 4,400 For financial reporting purposes, the total amount of period costs incurred to sell 4,000 units is closest to: A) $12,200 B) $7,800 C) $4,400 D) $8,100 Cost per Cost per Unit Period Direct materials $ 4.85 Direct labor $ 3.35 $ 1.35 $ 8,000 Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense $ 1.50 $ 0.45 $ 4,400 For financial reporting purposes, the total amount of product costs incurred to make 4,000 units is closest to: A) $46,200 B) $38,200 C) $8,000 D) $50,200