Kaprelian Company reported the following information about the production and sale of its only product during the first month of operations: Selling price per unit $300 Sales $480,000 Direct materials used $220,000 Direct labor $200,000 Variable factory overhead $60,000 Fixed factory overhead $80,000 Variable selling and administrative expenses $20,000 Fixed selling and administrative expenses $10,000 Ending inventory, Direct Materials 0 Ending inventory, Work-in-process 0 Ending inventory, Finished Goods 400 units Under variable costing, the variable manufacturing cost of goods sold is . A) $256,000 B) $272,000 C) $320,000 D) $384,000 g