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Carr Company produces a single product. During the past year, Carr manufactured

ID: 2378607 • Letter: C

Question

Carr Company produces a single product. During the past year, Carr manufactured 30,420 units and sold 24,900 units. Production costs for the year were as follows:
  Fixed manufacturing overhead $395,460     Variable manufacturing overhead $258,570     Direct labor $142,974     Direct materials $234,234  
Sales totaled $1,207,650, variable selling expenses totaled $136,950, and fixed selling and administrative expenses totaled $185,562. There were no units in beginning inventory. Assume that direct labor is a variable cost. Under absorption costing, the ending inventory for the year would be valued at: (Do not round intermediate calculations.) $214,628 $187,128 $248,628 $257,128 $214,628 $187,128 $248,628 $257,128 Carr Company produces a single product. During the past year, Carr manufactured 30,420 units and sold 24,900 units. Production costs for the year were as follows:

Explanation / Answer

Hi,


Please find the answer as follows:


Total Manufacturing Cost for 30420 Units = 395460 + 258570 + 142974 + 234234 = 1031238


Ending Inventory Cost = (1031238)*(30420 - 24900)/30420 = 187128


Answer is 187128


Thanks.