The Following Data Pertain to One Month's Operations of Whitney

question 137

Multiple Choice

The following data pertain to one month's operations of Whitney, Inc.:
$\begin{array} { | l | r | } \hline \text { Units in beginning inventory } & 0 \\\hline \text { Units produced } & 9,000 \\\hline \text { Units sold } &8,000 \\ \hline \text { Variable costs per unit: } & \\\hline \text { Manufacturing } & \$ 10 \\\hline \text { Selling and administrative } & \$ 6 \\\hline \text { Fixed costs in total } & \\\hline \text { Manufacturing } & \$ 18,000 \\\hline \text { Selling and administrative } & \$ 27,000 \\\hline\end{array}$

-What was the carrying value on the balance sheet of the ending finished goods inventory under variable costing?

• A) $10,000.
• B) $12,000.
• C) $16,000.
• D) $19,000.

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Definitions:

Leo Kanner

An Austrian-American psychiatrist known for his work in child psychiatry, notably for being the first to describe autism as a distinct neurodevelopmental disorder in 1943.

Anna Freud

A pioneering child psychoanalyst and the daughter of Sigmund Freud, known for her theoretical and clinical contributions to the field of psychoanalysis.

Internalizing Problem

Psychological issues that are manifested inwardly, such as anxiety, depression, and withdrawal, as opposed to externalizing problems that involve outward behaviors towards others.

Externalizing Problem

Behaviors directed outwardly, typically involving conflicts with other individuals or society, such as aggression or defiance.