Kaprelian Company reported the following information about the production and sale of its only product during the first month of operations:

Selling price per unit $300

Sales $480,000

Direct materials used $220,000

Direct labor $200,000

Variable factory overhead $60,000

Fixed factory overhead $80,000

Variable selling and administrative expenses $20,000

Fixed selling and administrative expenses $10,000

Ending inventory, Direct Materials 0

Ending inventory, Work-in-process 0

Ending inventory, Finished Goods 400 units

Under variable costing, the variable manufacturing cost of goods sold is ________.

A) $256,000

B) $272,000

C) $320,000

D) $384,000

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