Lagle Corporation has provided the following information:  Cost per Unit Cost per PeriodDirect materials$4.85   Direct labor$3.35   Variable manufacturing overhead$1.35   Fixed manufacturing overhead   $8,000Sales commissions$1.50   Variable administrative expense$0.45   Fixed selling and administrative expense   $4,400 For financial reporting purposes, the total amount of period costs incurred to sell 4,000 units is closest to:

A. $8,100
B. $4,400
C. $7,800
D. $12,200


Answer: D

Business

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