PFA Corporation Uses a Throughput Costing System and Reported the Following

question 93

Multiple Choice

PFA Corporation uses a throughput costing system and reported the following information for its first month of operations: Units produced 140
Units sold 120
Material cost per unit produced $3.50
Conversion cost per unit produced $6.50
Fixed period costs per unit produced $6.00
Variable period costs per unit produced $4.00
Selling price per unit $25.00
PFA's throughput ending inventory was:

• A)$70
• B)$200
• C)$0
• D)$490

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