Ginsberg Limited has provided the following information for the year ended April 30, 20X1. 
Required:
a. What is the ending finished-goods inventory cost under variable costing?
b. What is the ending finished-goods inventory cost under absorption costing?
Definitions:
Personal Hygiene
Practices and routines aimed at maintaining the body's cleanliness for health and well-being.
Dating and Friendships
Social and romantic activities and relationships that individuals engage in to meet new people, form intimate relationships, or maintain social connections.
Selection Effect
A source of bias that occurs when individuals or groups are not randomly assigned to conditions in an experiment, potentially affecting the outcome.
Pruning Process
The process of synapse elimination that occurs between early childhood and the onset of puberty in mammalian brains, helping to enhance the efficiency of neuronal transmissions.
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