Questions 1617 are based on the following problem with Bearnish manufacturing Inc. Beamish manufacturing Inc. that produces a single product has provided the following data concerning its most recent month of opcrations: 16. What is the total psriod cout for the month under variable costing? A) $207,000 B) $351,000 C) 5558,000 D) $500,500 17. What is the unitprodictcoss under absorption costing? A) $114 B) $119 C) $139 D) $145 18. Which of the following costs ate alway irrelevant in decision muking? A) opportanity costs B) sunk costs C) avoidable costs D) fixed costs