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Hatfield Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price $190 Units in beginning
Hatfield Corporation, which has only one product, has provided the following data concerning its most recent month of operations: |
Selling price | $190 |
Units in beginning inventory | 50 |
Units produced | 1,420 |
Units sold | 1,030 |
Units in ending inventory | 440 |
Variable costs per unit: | |
Direct materials | $109 |
Direct labor | $38 |
Variable manufacturing overhead | $12 |
Variable selling and administrative | $5 |
Fixed costs: | |
Fixed manufacturing overhead | $9,940 |
Fixed selling and administrative | $14,420 |
What is the total period cost for the month under the variable costing? |
$19,570
$24,360
$29,510
$9,940
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