3.

The cost of the final inventory under the variable cost method is:

a)impossible to determine

b)80 000$

c)192 000$

d)60 000$

12/31/2021 (December 31, 2021) Scooter inventory (units), end 2021 10 000 Sales (units) 22 000 Raw materials consumed 76 000$ Variable manufacturing overheads 34 000$ Fixed indirect manufacturing costs 64 000$ Direct labor 82 000$