Mackenzie, Inc. has collected the following data. (There are no beginning inventories) Units produced Sales price 600 units $130 per unit Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable solling and administrative costs Fixed selling and administrative costs $20 per unit $10 per unit $7 per unit $15,000 per year $4 per unit $16,200 per year What is the ending balance in Finished Goods Inventory using absorption costing it 450 units are sold? (Round any intermediate calculations to the nearest cent, and your final answer to the dollar OA $13.950 OB. $3.750 OC. $9,300 OD. $5,550 Dean Manufacturing expects to produce 12.500 units in January and 13,800 units in February. The company budgets $30 per yard for direct materials and each unit has been budgeted yard of material. The amount of indirect materials needed for production has been determined to be insignificant and will therefore not be considered in the calculation. The balance in the Raw Materiais Inventory account (all direct materials) on January 1 is 3,700 yards. The company desires the ending balance in Flaw Materials Inventory to be 12% of the next month's direct materials needed for production What is the cost of the budgeted purchases of direct materials needed for January? OA. $40,680 OB. $313,680 OC. $375,000 OD. $424,680 Last year, Meether Company produced 18,600 units and sold 17,600 units. The company had no beginning inventory. Meether incurred the following costs: Direct materials per unit Direct labor per unit Variable overhead per unit Total fixed manufacturing overhead Total selling and administrative Sales Price per unit The cost per unit under variable costing is OA. $77 B. $85) OC. $113 OD. $105 $41 $16 $20 $148,800 $10,000 $190