selected data relating to the operations of dover company for last year are given below

units in beginning inventory......0

units produced.........................40,000

units sold.................................35,000

units in ending inventory..........5,000

selling price per unit................$27

variable costs per unit:

direct materials.......................$7

direct labor............................$6

variable manufacturing overhead....$3

variable selling and administrative.....$2

fixed costs:

fixed manufacturing overhead.........$160,000

fixed selling and administrative.........$140,000

A. assume that the company uses absorption costing

compute the unit product cost _____________

determine the value of the ending inventory _____________