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

Multiple Choice

At the beginning of the year, Rangle Company expected to incur $54,000 of overhead costs in producing 6,000 units of product. The direct material cost is $20 per unit of product. Direct labor cost is $30 per unit. During January, 600 units were produced. The total cost of the units made in January was:

A) $30,000
B) $5,400
C) $35,400
D) None of these answers is correct.