!. Brown Corporation produced 2,200 units during its first fiscal period. Browns costs were as follows: Direct material $1,000 Direct labour 2,000 Variable manufacturing overhead 500 Variable marketing and sales 300 Fixed manufacturing overhead 900 Fixed marketing and sales 400 Sales totalled 1,800 units ($10,800). If Brown uses absorption costing, the ending inventory would be valued at: a $0. b $928. c $544. d $800.

2.

What is the one primary difference between variable and absorption costing

a	Fixed selling and administrative costs are capitalized under variable costing.
b	Under variable costing, fixed manufacturing overhead is charged as an expense
c	Fixed manufacturing costs is charged as an expense under absorption costing.
d	All manufacturing costs are expensed under variable costing