Units in beginning inventory Units produced Units sold ( $300 per unit) Variable...

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Accounting

Units in beginning inventory
Units produced
Units sold ( $300 per unit)
Variable costs per unit:
Direct materials
Direct labor
Variable overhead
Fixed costs:
Fixed overhead per unit produced
Fixed selling and administrative
400
14,000
13,700
$15
$36
$9
$40
$140,000
Required:
How many units are in ending inventory?
$ units
Using variable costing, calculate the per-unit product cost.
What is the value of ending inventory under variable costing?
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