Raw material Work in process %30 are variable cost Operating data April Aphi 30 $3000 $2550 8000 5000 10000 8500 Purchases material Direct labor Finished goods %40 are fixed cost $3500 (12800 hours @(($2) +100 over time $22500 Factory overhead %70 are variable cost Selling expenses %60 are variable cost $15000 General and administration expenses $20000 Fright in Capacity used %80 $600 for variable method total manufacturing costs would be: O A. no of the above O B. 46200 OC. 64200 O D. 56200 Search C 3'