Last Year,Stephen Company Had 20,000 Units in Its Ending Inventory

question 69

Multiple Choice

Last year,Stephen Company had 20,000 units in its ending inventory.During the year,Stephen Company's variable production costs were $12 per unit.The fixed manufacturing overhead cost was $8 per unit in the beginning inventory.The company's operating income for the year was $9,600 higher under variable costing than it was under absorption costing.Given these facts,what must have been the number of units of product in the beginning inventory last year?

• A) 18,800 units.
• B) 19,200 units.
• C) 19,520 units.
• D) 21,200 units.

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Definitions:

Victimless

Referring to an act or behavior that does not directly harm another individual.

Klismaphilia

A paraphilia where individuals experience sexual arousal from the introduction of liquids into the rectum and colon via the anus.

Sexual Pleasure

The feeling of physical or emotional satisfaction and enjoyment derived from sexual activities.

Enemas

involve the injection of fluid into the lower bowel by way of the rectum, often for medical purposes or as a part of sexual activities.