21 MULTIPLE CHOICE 11-44 Last year, Delbert Company produced 10,000 units and sold 9,000 units at a price of $9. Costs for last year were as follows Direct m aterial s Direct labor Variable factory overhead Fixed factory overhead Variable selling expense Fixed selling expense Fixed administrative expense 10,000 15,000 5,000 20,000 7,200 5,000 12,000 Fixed factory overhead is applied based on expected production. Last year, Delbert expected to produce 10,000 units. Assuming that beginning inventory was zero, what is the value of ending inventory under absorption costing? a. $5,720 Ob$3,000 Oc. $5,000 Od. $3,720 Oe. $2.000 22. MULTIPLE CHOICE 11-45 Last year, Delbert Company produced 10,000 units and sold 9,000 units at a price of $9. Costs for last year were as follows Direct m aterial s Direct labor Variable factory overhead Fix ed factory overhead Variable selling expense Fixed selling expense Fixed administrative expense 10,000 15,000 5,000 20,000 7,200 5,000 12,000 Fixed factory overhead is applied based on expected production. Last year, Delbert expected to produce 10,000 units. Assuming that beginning inventory was zero, what is the value of ending inventory under variable costing? a. $5,720 Ob. $3,000 Oc. $2,000 Od. $3,720 e. $5,000