Zephyr Apparels is a clothing retailer. Unit costs associated with one of its products, Product DCT121, are as follows:
Direct materials $ 70
Direct manufacturing labor 20
Variable manufacturing overhead 15
Fixed manufacturing overhead 32
Sales commissions (2% of sales) 5
Administrative salaries 16
Total $158
1. What are the inventoriable costs per unit associated with Product DCT121?
A) $137
B) $140
C) $143
D) $88
2. What are the period costs per unit associated with Product DCT121?
A) $4
B) $16
C) $21
D) $52