Bowering Corporation has provided the following information:  Cost per Unit Cost per PeriodDirect materials$6.60   Direct labor$3.85   Variable manufacturing overhead$1.50   Fixed manufacturing overhead   $81,000Sales commissions$0.50   Variable administrative expense$0.50   Fixed selling and administrative expense   $44,550 For financial reporting purposes, the total amount of period costs incurred to sell 9,000 units is closest to:

A. $53,550
B. $9,000
C. $44,550
D. $35,700


Answer: A

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