Question 21 (2.5 points) A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: Selling price $132 Units in beginning inventory O Units produced 1,100 Units sold 800 Units in ending inventory 300 Variable costs per unit: Direct materials $48 Direct labor $17 Variable manufacturing $2 overhead Variable selling and $4 administrative Fixed costs: $39.60 Fixed manufacturing overhead Fixed selling and administrative $7,200 What is the total period cost for the month under absorption costing? A) $50,000 Variable manufacturing $2 overhead Variable selling and $4 administrative Fixed costs: $39,60 Fixed manufacturing overhead 0 Fixed selling and administrative $7,200 What is the total period cost for the month under absorption costing? O A) $50,000 OB) $39,600 OC) $10,400 D) $7.200 Question 23 (2.5 points) Sven Company uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. The Company has provided the following estimated costs for the next year: Direct materials $6,000 Direct labor $20,000 Rent on factory building $15,000 Sales salaries $25,000 Depreciation on factory equipment $8,000 Indirect labor $12,000 Production supervisor's salary $15,000 Sven estimates that 20,000 direct labor-hours will be worked during the year. The predetermined overhead rate per hour will be: A) $4.00 per direct labor-hour B) $2,79 per direct labor-hour C) $2.50 per direct labor-hour D) $3.00 per direct labor-hour