During May, Roy Co. produced 10,000 units of Product X costs incurred by Roy during May: Under absorption costing. Product X's unit cost was $5.10 $4.40 $3.80 $3.50 Keller Company, a manufacturer of uses absorption costing. Keller's manufacturing costs were as follows: Direct materials and direct labor $800,000 Depreciation of machines 100,000 Rent for factory building 60,000 Electricity to run machines 35,000 How much of these costs should be inventoried? $800,000 $835,000 $935,000 At the end of its fiscal year, C.G. Manufacturing recorded the data below: Prime cost $800,000 Variable manufacturing overhead 100,000 Fixed manufacturing overhead 160,000 Variable selling and other expenses 80,000 Fixed selling and other expenses 40,000 If C.G. uses variable costing, the inventoriable costs for the fiscal year are $800,000 $900,000 $980,000 Presented are Valenz Company's records for the current fiscal year ended November 30: Direct materials used $300,000 Direct labor 100,000 Variable factory overhead 50,000 Fixed factory overhead 80,000 Selling and admin, costs-variable 40,000 Selling and admin, costs-fixed 20,000 Using absorption (full) costing, inventoriable costs for Valenz are $400,000 $450,000 $530,000