Indirect costs are:

	a.	always irrelevant
	b.	costs that are not worth the effort to trace to a specific cost object
	c.	costs that change, in total, in direct proportion to changes in activity levels
	d.	costs that remain constant no matter the activity level

Haley Corp. sells surf boards at the local beach. Haley estimates her cost of goods sold for the month is $25,000. Her beginning inventory for the month was $10,000 and she purchased $50,000 worth of surf boards during the month. What is Haley's ending inventory?

	a.	$90,000
	b.	$50,000
	c.	$35,000
	d.	$25,000