Sutherland,Inc There Are No Beginning Inventories

question 191

Multiple Choice

Sutherland,Inc.reports the following information: $$\begin{array} { | l | r | c | } \hline \text { Units produced } & 640 & \text { units } \\\hline \text { Units sold } & 440 & \text { units } \\\hline \text { Sales price } & \$ 200 & \text { per unit } \\\hline \text { Direct materials } & \$ 29 & \text { per unit } \\\hline \text { Direct labor } & \$ 12 & \text { per unit } \\\hline \text { Variable manufacturing overhead } & \$ 18 & \text { per unit } \\\hline \text { Fixed manufacturing overhead } & \$ 18,500 & \text { per year } \\\hline \text { Variable selling and administrative costs } & \$ 4 & \text { per unit } \\\hline \text { Fixed selling and administrative costs } & \$ 13,500 & \text { per year } \\\hline\end{array}$$ There are no beginning inventories.What is the ending balance in Finished Goods Inventory using absorption costing? (Round any intermediate calculations to the nearest cent,and your final answer to the nearest dollar.)

• A) $13,981
• B) $5781
• C) $11,800
• D) $17,582

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Definitions:

Health-care Providers

Professionals and facilities that offer health-related services to individuals, including medical treatment, diagnosis, and preventive care.

Human Transaction

Interactions between individuals that involve exchange or communication, often considered in social, psychological, and economic contexts.

Orlando's Work

Refers to Ida Jean Orlando's nursing theory, which highlights the dynamic nurse-patient relationship where the nurse uses their perception, thought, and feeling to meet the patient's immediate need for help.

Nurse-patient Relationship

The professional bond and interaction between a nurse and a patient, foundational to patient care and recovery.