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.

---

Definitions:

Task-management Skills

The abilities related to effectively organizing, prioritizing, and executing tasks to achieve specific objectives.

Technical Skills

Specific abilities and knowledge that are required to perform particular tasks, especially those involving methods, processes, or techniques.

Expert Learning

involves advanced or specialized knowledge acquisition, where individuals further their understanding in a particular field through concentrated study or practice.

Human Scaling

The process of designing environments, products, or systems to be physically and psychologically compatible with human body sizes, abilities, and limits.