QUESTION 31 Des Moines, Inc. started the month with no beginning inventories. During the month, the firm made 600 units, sold 410 of them, and collected the following data: Sales price $130 per unit Direct materials $25 per unit Direct labor $9 per unit Variable MOH $16 per unit Fixed MOH $18,300 per month Variable selling and admin. costs $5 per unit Fixed selling and admin. costs $12,900 per unit What is the Finished Goods Inventory balance at the end of the month using variable costing? A. $6,460 B. $15,295 C. $10,450 D. $9,500 QUESTION 32 Which of these statements is not true about short-term and long-tern decisions? O A. Absorption costing is more appropriate when determining the product costs for long-term production planning. O B. Some costs are not controllable in the long run, but all costs are controllable in the short run. O C. When setting sales prices in the long run, the sales price must cover the full costs, including fixed costs. D. For short-term pricing decisions, variable costing is an appropriate costing method to use