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Beginning inventory in units 0 Units produced 4,800 Units sold 4,000 Sales $ 400,000 Material cost (unit level or variable) $ 96,000 Variable conversion cost

Beginning inventory in units 0
Units produced 4,800
Units sold 4,000
Sales $ 400,000
Material cost (unit level or variable) $ 96,000
Variable conversion cost used (Committed) $ 48,000
Facility-level or fixed manufacturing cost $ 72,000
Indirect operating costs (fixed) $ 80,000

The variable cost of goods sold is:

$110,000

$120,000

$144,000

$40,000

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