3. 3

3. Units in beginning inventory + Units produced Units sold = Units in ending inventory 24,000 24,000 July 15,000 11,000 4,000 August 4,000 15,000 19,000 July Fixed manufacturing overhead in ending inventory unit) (4,000 x $6 per Fixed manufacturing overhead in beginning inventory (4,000 x $6 per unit) = Manufacturing overhead deferred in (released from) inventory August $0 24,000 (24,000)