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Last year, Jones Company had 1 3 , 0 0 0 units in its ending inventory. During the year, the company s variable production costs

Last year, Jones Company had 13,000 units in its ending inventory. During the year, the companys variable production costs were $8 per unit and its fixed manufacturing overhead application rate was $5 per unit. The companys net income for the year was $13,000 lower under absorption costing than it was under variable costing. Given these facts, what was the number of units in the beginning inventory?

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