arjee Manufacturing produces snow shovels. The selling price per snow shovel is $28.00. There is no beginning inventory.

Costs involved in production are:
Direct material		$6.00
Direct labor		4.00
Variable manufacturing overhead		4.00
Total variable manufacturing costs per unit		$14.00
Fixed manufacturing overhead per year		$196,560

In addition, the company has fixed selling and administrative costs of $170,900 per year. During the year, Tarjee produces 50,400 snow shovels and sells 45,390 snow shovels.

What is the value of ending inventory using full costing? What is the value of ending inventory using variable costing? Calculate the difference in full costing net income and variable costing net income without preparing either income statement. What is cost of goods sold using full costing? What is cost of goods sold using variable costing? What is net income using full costing? What is net income using variable costing? How much fixed manufacturing overhead is in ending inventory under full costing? Fixed manufacturing overhead in ending inventory