


Answer
1)
Total variable selling and manufacturing over head
=5 * 7600 = $38,000
FIXED MANUFACTURING OVERHEAD = $388,800
FIXED SELLIN & ADMINISTRATIVE OVERHEAD =$136,800
TOTAL PERIOD COST UNDER VARIABLE COSTING = $563,600
2)
| Direct materials | $ | 45 |
| Direct labor | $ | 47 |
| Variable manufacturing overhead | $ | 10 |
variable costing unit product cost for the month =102
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