At the Beginning of the Year, Rangle Company Expected to Incur

Multiple Choice

At the beginning of the year, Rangle Company expected to incur $58,000 of overhead costs in producing 5,800 units of product. The direct material cost is $24 per unit of product. Direct labor cost is $34 per unit. During January, 540 units were produced. The total cost of the units made in January was:

A) $31,320
B) $5,400
C) $36,720
D) None of the answers are correct.