Question: Beginning inventory in units = 0; Units produced = 4,800; Units sold = 4,000; Sales = $400,000; Material cost (unit level or variable)= $96,000; Variable

Beginning inventory in units = 0; Units produced = 4,800; Units sold = 4,000; Sales = $400,000; Material cost (unit level or variable)= $96,000; Variable conversion cost used (Committed) = $48,000; Facility-level or fixed manufacturing cost = $72,000; Indirect operating costs (fixed) = $80,000. The variable ending inventory is: A) $40,000. B) $36,000. C) $8,000. D) $24,000.

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