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? O A $15,295 B. $10,450 OC $6,460 OD $9.500 QUESTION 32 Variable costing is more appropriate than absorption costing when the decision: A Relates to short-term production planning within the capacity limits O B. Involves reducing fixed costs that are controllable by the upper management oc Does not involve analysis of profitability based on sales mix OD Does not involve analysis of contribution margin