The following information is available from the records for John Corporation. The information pertaines to production activity, sales activity and cost incurred for the last two months. All data in the table as well as in the statements that follow are rounded of to two decimal places. Select all statements that are TRUE. Assume that the beginning and ending WIP inventory and beginning FG inventory for Month 1 equal zero. Also assume that the ending WIP inventory and ending FG inventory for month 2 equal zero. The variable portion of SGA cost is the sales commission that is paid to the salesmen on a per unit basis.

	Month 1	Month 2
Production quantity (in units)	1,000	1,200
Direct materials cost	$5,000.00	$6,000.00
Direct labor cost	$2,000.00	$2,400.00
Manufacturing overhead	$6,000.00	$7,000.00
Selling and General Administrative cost	$2,500.00	$2,700.00
# of units sold	800
Selling price	$20.00	$20.00

	A.	Unit variable cost increased by 20% from month 1 to month 2
	B.	Period cost increased by 20% from month 1 to month 2
	C.	Cost of goods available for sale increased by $5,000 from month 1 to month 2
	D.	Total manufacturing cost increased by $2,400 from month 1 to month 2
	E.	Unit product cost decreased by $0.17 between month 1 to month 2.