Dealey Company, which has only one product, has provided the following data concerning its most recent month of operations:
|
Selling price |
$63 |
|
Units in beginning inventory |
0 |
|
Units produced |
4,600 |
|
Units sold |
4,400 |
|
Units in ending inventory . |
200 |
|
Variable costs per unit: |
|
|
Direct materials |
$20 |
|
Direct labor |
$16 |
|
Variable manufacturing overhead |
$2 |
|
Variable selling and administrative |
$4 |
|
Fixed costs: |
|
|
Fixed manufacturing overhead |
$36,800 |
|
Fixed selling and administrative |
$48,400 |
What is the total period cost for the month under the absorption costing approach?
A) $102,800
B) $66,000
C) $36,800
D) $48,400