Lagle Corporation has provided the following information:

	Cost per Unit			Cost per Period
Direct materials	$	5.45
Direct labor	$	4.30
Variable manufacturing overhead	$	1.60
Fixed manufacturing overhead				$	13,000
Sales commissions	$	2.20
Variable administrative expense	$	0.50
Fixed selling and administrative expense				$	6,000

If 6,500 units are sold, the total variable cost is closest to:

Multiple Choice

$73,775

$110,325

$91,325

$91,650

part 2:

Lagle Corporation has provided the following information:

	Cost per Unit			Cost per Period
Direct materials	$	5.45
Direct labor	$	4.30
Variable manufacturing overhead	$	1.60
Fixed manufacturing overhead				$	13,000
Sales commissions	$	2.20
Variable administrative expense	$	0.50
Fixed selling and administrative expense				$	6,000

For financial reporting purposes, the total amount of period costs incurred to sell 6,500 units is closest to:

Multiple Choice

$23,550

$17,550

$6,000

$13,000