Zephyr Apparels is a clothing retailer. Unit costs associated with one of its products, Product DCT121, are as follows:

Direct materials $ 70

Direct manufacturing labor 20

Variable manufacturing overhead 15

Fixed manufacturing overhead 32

Sales commissions (2% of sales) 5

Administrative salaries 16

Total $158

45) What are the inventoriable costs per unit associated with Product DCT121?

A) $137

B) $140

C) $143

D) $88

46) What are the period costs per unit associated with Product DCT121?

A) $4

B) $16

C) $21

D) $52