A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations: What is the total period cost for the month under variable costing?
A)$124, 200
B)$123, 200
C)$168, 200
D)$45, 000

Question

A manufacturing company that produces a single product has provided the following data concerning its most recent month of operations:  What is the total period cost for the month under variable costing?
A)$124, 200 
B)$123, 200 
C)$168, 200 
D)$45, 000

Quizplus · Accepted Answer

Total period cost under variable costing can be calculated as: 
Fixed manufacturing overhead + Fixed selling and administrative expenses = $40,000 + $128,200 = $168,200. 
Therefore, the correct option is C.

A Manufacturing Company That Produces a Single Product Has Provided