Beginning finished goods inventory in units 0 Units produced...
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Accounting
| Beginning finished goods inventory in units | 0 | ||
| Units produced | 4,800 | ||
| Units sold | 4,000 | ||
| Sales | $ | 400,000 | |
| Materials cost | $ | 96,000 | |
| Variable conversion cost used | $ | 48,000 | |
| Fixed manufacturing cost | $ | 72,000 | |
| Indirect operating costs (fixed) | $ | 80,000 | |
Cost of goods sold using variable costing is:
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