A manufacturing company has provided the following data concerning its most recent month of operations:
Selling price
$133
Units in beginning inventory
0
Units produced
7000
Units sold
6800
Units in ending inventory
200
Variable costs per unit:
Direct materials
$41
Direct labor
57
Variable manufacturing overhead
5
Variable selling and administrative
4
Fixed costs:
Fixed manufacturing overhead
$133000
Fixed selling and administrative
34000
What is the total period cost for the month under the absorption costing approach?
Select one: a. $61200 b. $133000 c. $34000 d. $194200
thanks