Zephyr apparels is a clothing retailer unit costs

Question

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