Deac Company, which has only one product, has provided the following data concerning its most recent month of operations:
|
Selling price |
$159 |
|
Units in beginning inventory |
0 |
|
Units produced |
7,800 |
|
Units sold |
7,700 |
|
Units in ending inventory . |
100 |
|
Variable costs per unit: |
|
|
Direct materials |
$47 |
|
Direct labor |
$50 |
|
Variable manufacturing overhead |
$2 |
|
Variable selling and administrative |
$9 |
|
Fixed costs: |
|
|
Fixed manufacturing overhead |
$304,200 |
|
Fixed selling and administrative |
$84,700 |
What is the total period cost for the month under the variable costing approach?
A) $458,200
B) $388,900
C) $304,200
D) $154,000