Kesterson Corporation has provided the following information:  Cost per UnitCost per PeriodDirect materials$6.20  Direct labor$3.10  Variable manufacturing overhead$1.35  Fixed manufacturing overhead  $14,000Sales commissions$1.50  Variable administrative expense$0.40  Fixed selling and administrative expense  $4,500 If 4,000 units are produced, the total amount of manufacturing overhead cost is closest to:

A. $19,400
B. $13,200
C. $16,300
D. $25,600


Answer: A

Business

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