16. For the most recent year, Atlantic Company's operating income computed using the absorption costing method was $7,400, and its operating income computed using the variable costing method was S10,100. The company's unit product cost was S17 under variable costing and $22 under absorption costing. Atlantic produces the same number of units each year. What must have been the beginning inventory if the ending inventory consisted of 1,460 units? A. 920 units. B. 1,460 units. C. 2,000 units D. 12.700 units. 2. Worrell Corporation has a job-order costing system. The following debits (credits) appeared in the Work in Process account for the month of March: .2,000 40,000 30,000 27,000 (100,000) March 1, balance March 31, manufacturing overhead applied March 31, to finished goods.... 8 Worell applies overhead at a predetermined rate of 90% of direct labour cost. Job No. 232, the onlyJob still in process at the end of March, has been charged with manufacturing overhead of $2,250. What was the amount of direct materials charged to Job No. 232? 0 A. $2,250 B. $2,500 C S4,250. D. $9,000