Hadley Corporation, which has only one product, has provided the following data concerning its most recent month of operations: Selling price$136? Units in beginning inventory 0?Units produced 1870?Units sold 820?Units in ending inventory 1050? Variable costs per unit: Direct materials$43?Direct labor$34?Variable manufacturing overhead$12?Variable selling and administrative expense$11?Fixed costs: Fixed manufacturing overhead$14,960?Fixed selling and administrative expense$21,320?What is the total period cost for the month under variable costing?
A. $30,340
B. $36,280
C. $14,960
D. $45,300
Answer: D
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