The Following Information Is Available for Barnes Company for the Fiscal

question 5

Multiple Choice

The following information is available for Barnes Company for the fiscal year ended December 31:
$\begin{array}{llr} \text { Beginning finished goods inventory in units } &0\\ \text {Units produced } &4,800\\ \text { Units sold } &4,000\\ \text { Sales } &\$400,000\\ \text { Materials cost } &\$96,000\\ \text { Variable conversion cost used } &\$48,000\\ \text { Fixed manufacturing cost} &\$72,000\\ \text { Indirect operating costs (fixed) } &\$80,000\\\end{array}$

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The absorption costing ending inventory is:

• A) $40,000
• B) $24,000
• C) $36,000
• D) $8,000

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Definitions:

J1939 Data Backbone

A part of the J1939 standard providing a means for the integration of various vehicle components over a common network, allowing them to communicate information.

Twisted Wire Pair

A type of wiring where two conductors are twisted together to cancel out electromagnetic interference and improve communication reliability.

Electromagnetic Interference

refers to the disturbance that affects an electrical circuit due to either electromagnetic induction or electromagnetic radiation emitted from an external source.

Data Backbone

The core infrastructure of a network that connects different parts of the network, providing a path for the exchange of information.