28. A manufacturer has 310 units in finished goods inventory at the end of the year. Using the per unit information provided below, compute the cost of finished goods inventory reported on the balance sheet under absorption costing.

Direct materials	$ 51	per unit
Direct labor	$ 35	per unit
Variable overhead	$ 27	per unit
Fixed overhead	$ 31	per unit

Multiple Choice

• $33,790

• $35,030

• $36,270

• $17,980

• $44,640