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<p><em><strong>Variable costs: </strong></em></p> <p><em><strong>Direct materials used $56,000 </strong></em></p> <p><em><strong>Direct labor179,100 </strong></em></p> <p><em><strong>Manufacturing overhead154,000 </strong></em></p> <p><em><strong>Selling costs108,400 </strong></em></p> <p><em><strong>Fixed costs: </strong></em></p> <p><em><strong>Manufacturing overhead267,000 </strong></em></p> <p><em><strong>Selling costs121,000 </strong></em></p> <p><em><strong>Administrative costs235,900 </strong></em></p> <p><em><strong>In addition, the company suffered a $27,700 uninsured factory fire loss during the year. </strong></em></p> <p><em><strong>What were the product costs and period costs for last year? </strong></em></p> <p><em><strong>Product Period</strong></em></p> <p><em><strong>A. $235,100 $914,000</strong></em></p> <p><em><strong>B. $497,500 $651,600</strong></em></p> <p><em><strong>C. $656,100 $493,000</strong></em></p> <p><em><strong>D.$683800 $465300</strong></em></p>
C. $656,100 $493,000, must differentiate between product cost and period cost
d