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Total period cost for the month under variable costing

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Reference no: EM132968533

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:

Selling price$ 163
Units in beginning inventory0
Units produced10,600
Units sold9,800
Units in ending inventory800
Variable costs per unit: 
Direct materials$ 52
Direct labor$ 47
Variable manufacturing overhead$ 11
Variable selling and administrative expense$ 9
Fixed costs: 
Fixed manufacturing overhead$318,000
Fixed selling and administrative expense$107,800

What is the total period cost for the month under variable costing?

-$196,000
-$318,000
-$514,000
-$425,800

Reference no: EM132968533

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