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In 2021, Furth Co. produced 10,000 units and sold 9,500 units at a selling price of $10.00 per unit. Costs for the year were as follows: Direct materials $12,000 Direct labour $18,000 Variable manufacturing overhead $10,000 Fixed manufacturing overhead $15,000 Variable selling expense $7,200 Fixed selling expense $5,000 Fixed administrative expense $12,000 Calculate the number of units in ending inventory and the product cost per unit to answer the following question: What is the value of the ending inventory under Absorption Costing? $2,750 None of these options is correct. $3,200 $3,000 For 2022, Roaming Inc, had the following data for one of its product lines: Units in beginning inventory 0 Units produced 18,000 Units sold (at $34.00 per unit) 16,000 Total variable costs: Direct materials $28,000 Direct labour $50,000 Variable overhead $66,000 Total fixed costs: Fixed manufacturing overhead $144,000 Fixed selling and administrative $150.000 expense Calculate the product cost per unit and use that information to answer the following question: What is the cost of goods sold under Absorption Costing? None of these options is correct. $248,000 $256.000 $262.000 Harting Inc. manufactures two products: Product A and Product B. Both products are assigned $50.00 in support costs. Analysis shows that, although production requirements for the two product lines is identical, Product B requires 45 minutes more setup time that Product A. Thus, Product B is most likely to be: fairly costed overcosted undercosted there is insufficient information available to determine the appropriate costing of Product B. National Inc. uses 9,000 units of a part each year. The cost of placing one order is $15.50; the cost of carrying one unit in inventory for a year is $9. The company currently order 900 units at a time. What is the company's total ordering cost per year? None of these options is correct. $144 $142 $155