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Mobile, Inc. manufactured 700 units of a new product A during the year. The variable cost of product A was $ 5.00 and the fixed

Mobile, Inc. manufactured 700 units of a new product A during the year. The variable cost of product A was $ 5.00 and the fixed cost per unit $ 2.00. The inventory at the end of the year, on December 31, was 100 units. There was no inventory of the product at the beginning of the year. What would be the change in inventory in dollars as of December 31 if we used the variable cost system instead of the absorption cost system?

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