Answer:

$49,000

Explanation:

Calculation for the total amount of period costs incurred to sell 4,000 units is closest to

First step is to calculate

Variable manufacturing cost per unit

Direct materials $5.20

Direct labor $3.80

Variable manufacturing overhead

$1.35

Variable manufacturing cost per unit $10.35

Now let calculate the total amount of period costs

Total variable manufacturing cost $41,400

($10.35 per unit x 4,000 units produced)

Add Total fixed manufacturing overhead cost $7,600

Total product (manufacturing) cost $49,000

($41,400+$7,600)

Therefore the total amount of period costs incurred to sell 4,000 units is closest to is $49,000