Mister Tee's is a T shirt manufacturing business with the following fact pattern:

• T shirts are processed in batches of 100
• One T shirt requires one yard of fabric
• One yard of fabric costs $4
• Five direct labor hours are required to produce one batch of T shirts
• Direct labor costs $20/hour
• Direct labor is applied at the beginning of the process
• Factory overhead is applied at a rate of 130% of Direct Labor Dollars
• Factory overhead is applied at the end of the process

In the current period, Mister Tee had Cost of Goods Manufactured of $8,190, Cost of Goods Available for sale of 18 batches and Ending Inventory of $2,520.

How many batches are in Finished Goods Ending Inventory in the current period?

Group of answer choices

4

6.667

3

5