Westwood Company Has the Following Information the Current Year:
Eastwood

question 45

Multiple Choice

Westwood Company has the following information the current year:
Eastwood had no beginning inventories.
$\begin{array}{lr}\text { Selling price } & \$ 300 \text { per unit } \\\text { Variable production costs } & \$ 80 \text { per unit produced } \\\text { Variable selling and administrative expenses } & \$ 32 \text { per unit sold } \\\text { Fixed production costs } & \$ 400,000 \\\text { Fixed selling and administrative expenses } & \$ 280,000 \\\text { Units produced } & 20,000 \text { units } \\\text { Units sold } & 16,000 \text { units }\end{array}$
-Refer to the Figure.What is the ending inventory for Westwood using the absorption costing method?

• A)$80,000
• B)$120,000
• C)$180,000
• D)$400,000

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Definitions:

ISTJ

A personality type in the Myers-Briggs Type Indicator characterized as Introverted, Sensing, Thinking, and Judging, known for being responsible, dependable, and following through with commitments.

Practical

Concerning or focused on the actual application or use of an idea, method, or device, rather than theoretical aspects or considerations.

Impulsive Decisions

Impulsive decisions are made quickly and without thorough consideration of the consequences, often based on immediate emotions or desires rather than rational thought.

MBTI Profile

A categorization of personality types based on the Myers-Briggs Type Indicator, which is a tool used to identify individuals' psychological preferences.