Assume Air Tec Manufactures Only One Component for the Air

question 31

Multiple Choice

Assume Air Tec manufactures only one component for the air conditioning industry.In 2013 the company produced 12 000 units of the component of which 10 000 were sold.The following costs were recorded for 2013:
$\begin{array}{llcc} &\text { \$ }\\ \text { Direct material} &500000 \\ \text {Direct labour } &150000\\ \text { Manufacturing overhead } &220000\\ \text { Administrative expenses } & 97000\\\end{array}$

If there were 1000 units in beginning inventory,calculate the value of ending inventory for Air Tec.

• A)$72 500
• B)$145 000
• C)$217 500
• D)$241 750

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