Lambeth Corporation has provided the following information: Cost per UnitCost per PeriodDirect materials$4.90  Direct labor$2.95  Variable manufacturing overhead$1.25  Fixed manufacturing overhead  $8,000Sales commissions$1.00  Variable administrative expense$0.40  Fixed selling and administrative expense  $4,000If 3,000 units are produced, the total amount of direct manufacturing cost incurred is closest to:

A. $27,300
B. $26,550
C. $33,300
D. $23,550


Answer: D

Business

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