Wrobel Industries Inc.reported the following information about the production and sale of its only product during the first month of operations: 
Under variable costing,what is the cost of the finished goods ending inventory?
Definitions:
Photosynthesis
A process by which green plants and some other organisms use sunlight to synthesize foods from carbon dioxide and water, producing oxygen as a byproduct.
Bodily-Kinesthetic Intelligence
The ability to control bodily movements and handle objects skillfully, as proposed by Howard Gardner's theory of multiple intelligences.
Gifted Dancer
An individual with exceptional talent and ability in dance.
Flynn Effect
The observed rise over time in standardized intelligence test scores, attributed to environmental factors such as improvements in education and nutrition.
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