Answer:
The correct answer is B.
Explanation:
Giving the following information:
In the first month of operation, 3,000 units were produced and 2,250 units were sold.
Actual fixed costs are the same as the amount budgeted for the month.
Other information for the month includes:
Variable manufacturing costs $38 per unit
Variable marketing costs $ 2 per unit
Fixed manufacturing costs $60,000 per month
Administrative expenses, all fixed $12,000 per month
Finished goods 750 units
Absorption costing= variable manufacturing costs + fixed overhead
Absorption costing= 38 + (60,000/3,000)= $58
Cost of goods sold= 58*2,250= $130,500
