Refrain, Inc. is a manufacturer that produces a single product. Below is data concerning its most recent month of operations:

Units in beginning inventory 0 Units produced 108,500 Units sold 106,900 Selling price per unit: $7.50 Variable costs per unit: Direct materials $1.75 Direct labor $1.30 Variable manufacturing overhead $0.15 Variable selling and administrative expense $0.80 Fixed costs (per month): Fixed manufacturing overhead $135,625 Fixed selling and administrative expense $91,450

Calculate the Cost of Goods Sold (COGS) for the month using absorption costing. a. $475,705 (correct answer) b. $427,600 c. $482,825 d. $477,705 e. $342,080

The answer key says that A is correct but I keep getting D and am unsure as to why I'm incorrect.

Thank you!