Wynne Corp., which has only one product and no units in beginning inventory, has provided the following information concerning its most recent month of operations.

Unit Selling Price $92. Units Produced 8,700 Units sold 8,300 Units in ending inventory 400

Variable Cost Per Unit Fixed Costs

Direct Materials $14 Fixed manufacturing overhead $ 130,500

Direct Labor $ 55 Fixed Selling and Administrative $ 8, 300

Variable Manufacturing Overhead $ 1

Variable Selling and Administrative $ 5

A. What is the unit product cost for the month using variable costing?

B. What is the cost of goods sold for the month using variable costing?

C. What is the unit product cost for the month using absorption costing?

D. What is the cost of goods sold for the month using absorption costing?