A manufacturing company that produces a single product has provided the following data

concerning its most recent month of operations:

Selling price $79

Units in beginning inventory 0

Units produced 6,600

Units sold 6,300

Units in ending inventory 300

Variable costs per unit:

Direct materials $14

Direct labor $30

Variable manufacturing overhead $4

Variable selling and administrative $8

Fixed costs:

Fixed manufacturing overhead $46,200

Fixed selling and administrative $88,200

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

a. $184,800

b. $134,400

c. $46,200

d. $138,600

5. A manufacturing company that produces a single product has provided the following data

concerning its most recent month of operations:

Selling price $97

Units in beginning inventory 0

Units produced 2,200

Units sold 2,100

Units in ending inventory 100

Variable costs per unit:

Direct materials $32

Direct labor $25

Variable manufacturing overhead $2

Variable selling and administrative $9

Fixed costs:

Fixed manufacturing overhead $8,800

Fixed selling and administrative $37,800

What is the total period cost for the month under the absorption costing approach?

a. $56,700

b. $65,500

c. $8,800

d. $37,800

6. Mullee Corporation produces a single product and has the following cost structure:

Number of units produced each year 7,000

Variable costs per unit:

Direct materials $51

Direct labor $12

Variable manufacturing overhead $2

Variable selling and administrative expense $5

Fixed costs per year:

Fixed manufacturing overhead $441,000

Fixed selling and administrative expense $112,000

The unit product cost under absorption costing is:

a. $149

b. $65

c. $63