C. Expected differences in per-unit variable and total fixea CO d. None of these are correct 11. The schedule of cost of goods manufactured for the Cutler Company shows the following balances for the yea ended July 31, 2009: Raw materials used in production $ 440,000 Direct labor 280,000 375,000 Applied manufacturing overhead 230,000 Ending work-in-process inventory 1,125,000 Cost of goods manufactured The beginning work-in-process inventory was: a. $260,000 b. $220,000 $30,000 d. $635,000 C