The Following Information Is Available for Barnes Company for the Fiscal

question 92

Multiple Choice

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

-
The difference between the variable costing ending inventory and the absorption costing ending inventory is:

• A) 800 units times $15 per unit fixed manufacturing cost.
• B) 800 units times $10 per unit materials cost.
• C) 800 units times $20 per unit variable conversion cost plus $15 per unit fixed manufacturing cost.
• D) 800 units times $20 per unit variable conversion cost plus $15 per unit fixed manufacturing cost plus $16.67 per unit indirect operating costs.

---

Definitions:

Skin Integrity

The state of the skin being whole, undamaged, and intact, with an effective barrier against infection and injury.

Blood Pressure Medications

Drugs used to control or lower blood pressure, aiding in the prevention of heart attacks, strokes, and kidney problems.

Hematoma Formation

The process leading to a localized collection of blood outside of blood vessels, typically in liquid form within tissue spaces, due to injury or surgery.

Beefy Red

A term often used to describe an intense, bright red color, frequently in the context of medical symptoms like inflammation or infection.