Indianapolis, Inc. started the month with no beginning inventories. During the month, the firm made 700 units, sold 400 of them, and collected the following data: Sales price $130 per unit Direct materials $30 per unit Direct labor $12 per unit Variable MOH $10 per unit Fixed MOH $17,400 per month Variable selling and admin. costs $5 per unit Fixed selling and admin. costs $19,700 per unit What is the firm's ending balance in Finished Goods Inventory at the end of the month using absorption costing? (Round any intermediate calculations to the nearest cent, and your final answer to the nearest dollar.) A. $33,001 OB. $23,058 OC. $7,457 OD. $15,600 Boise, Inc. makes two products. Product X sells for $6.00 per unit and has variable costs of $3.00 per unit. Product Y sells for $3.50 per unit and has variable costs of $2.00 per unit. Boise sells 3 units of Product X for every 2 units of Product Y that it sells. What is the weighted average contribution margin of the mix? (Round any intermediate calculations and your final answer to the nearest cent.) OA. $2.25 per unit OB. $2.40 per unit OC. $4.75 per unit OD. $4.50 per unit Des Moines, Inc. started the month with 50 units in its Finished Goods Inventory. During the month, the firm made 570 units, sold 620 units and collected the following data: Sales price $120 per unit Direct materials $24 per unit Direct labor $15 per unit Variable MOH $19 per unit Fixed MOH $15,500 per month Variable selling and admin. costs $5 per unit Fixed selling and admin. costs $113,500 per unit What is the product cost per unit for the units made during the month using variable costing? (Round your answer to the nearest cent.) O A. $61.19 B. $58.00 OC. $85.19 OD. $113.88