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:
Shared Behaviors
Actions and practices adopted by group members that are common and observed regularly within a community or organization.
Organizational Culture
The collection of values, beliefs, behaviors, customs, and attitudes that characterizes an organization and influences its members' behavior.
Organization Color Scheme
The selection of colors used in a company's branding and physical or digital environments, often to convey particular values or evoke certain emotions.
Environmental Change
Alterations in the natural or built environment, often caused by human activity or natural phenomena.
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