Glew Corporation has provided the following information:  Cost per UnitCost per PeriodDirect materials$6.00  Direct labor$3.35  Variable manufacturing overhead$1.75  Fixed manufacturing overhead  $8,800Sales commissions$1.00  Variable administrative expense$0.40  Fixed selling and administrative expense  $4,000 For financial reporting purposes, the total amount of product costs incurred to make 4,000 units is closest to:

A. $8,800
B. $57,200
C. $44,400
D. $53,200


Answer: D

Business

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