Knowledge Check 01 Excerpt from Areojet Corporation records for month of February: Selling price Direct materials used in production Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative expenses Fixed selling and administrative expenses Per Unit Per Month $200,000 40,000 10,000 2,000 $140,000 20,000 40,000 Assuming the variable costing method is used, what is the total manufacturing costs added to work in process during the month of February? O $52,000 $80,000 $87,000 $122.000