Delvin Company, Which Has Only One Product, Has Provided the Following

question 20

Multiple Choice

Delvin Company, which has only one product, has provided the following data concerning its most recent month of operations:
$\begin{array}{l|r|}\hline \text { Selling price } & \$ 120 \\\hline \text { Units in beginning inventory } & 0 \\\hline \text { Units produced } & 1,800 \\\hline \text { Units sold } & 1,500 \\\hline \text { Units in ending inventory } & 300 \\\hline \text { Variable costs per unit: } & \\\hline \text { Direct materials } & \$ 42 \\\hline \text { Direct labour } & \$ 42 \\\hline \text { Variable manufacturing overhead } & \$ 2 \\\hline \text { Variable selling and administrative } & \$ 9 \\\hline \text { Fixed costs: } & \\\hline \text { Fixed manufacturing overhead } & \$ 7,200 \\\hline \text { Fixed selling and administrative } & \$ 28,500 \\\hline\end{array}$

-What was the total period cost for the month under the variable costing approach?

• A) $7,200.
• B) $35,700.
• C) $42,000.
• D) $49,200.

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Definitions:

Record Macro

The process of creating a script that records and replicates a series of user actions to automate repetitive tasks within software applications.

Flash Fill

A feature in spreadsheet software that automatically fills in values based on a pattern recognized from neighboring data.

AutoFill List

A feature in spreadsheet and form software that automatically completes a field based on previously entered data.

Fill Handle

A feature in spreadsheet software that allows users to quickly copy and paste content or to autofill data in adjacent cells by dragging the handle.