A manufacturing company that produces a single product has provided the followin

Question

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

   

$481,700

$275,000

$381,200

$206,700

  Selling price $171   Units in beginning inventory 0   Units produced 23,000   Units sold 6,700   Units in ending inventory 16,300   Variable costs per unit:     Direct materials $42.00     Direct labor $43.00     Variable manufacturing overhead $13.00     Variable selling and administrative $15.00   Fixed costs:     Fixed manufacturing overhead $275,000     Fixed selling and administrative $106,200

Explanation / Answer

the total period cost for the month under variable costing=$381,200

Fixed manufacturing overhead$275,000     

Fixed selling and administrative$106,200

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