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.

---

Definitions:

Collaborative Software Technology

Digital tools and platforms designed to facilitate cooperative work among team members located in the same or different geographical locations.

Electronic Brainstorming

A method of generating ideas and solutions over electronic media without the participants being physically present in the same location.

Automatically Disseminate

The process of distributing information or data widely through automated means, often using technology without the need for manual intervention.

Lateral Thinking Method

A problem-solving approach that involves looking at situations from alternative perspectives to find creative solutions.