The Following Information Is Available for Barnes Company for the Fiscal

question 10

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 variable costing ending inventory is:

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

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Definitions:

Visible Tattoos

Tattoos located on parts of the body that are not typically covered by clothing, making them visible to others.

Anxiety

An emotion characterized by feelings of tension, worried thoughts, and physical changes like increased blood pressure.

Ordinary Response

A typical or expected reaction to a given situation based on common behavior or societal norms.

Adaptive Response

A reaction or adjustment by an organism or system that helps maintain or restore a state of balance or appropriate functioning in response to environmental changes.