The following data pertain to one month's operations of Whitney, Inc.:

Units in beginning inventory

0

Units produced

9,000

Units sold

8,000

Variable costs per unit:

Manufacturing

$10

Selling and administrative

$6

Fixed costs in total

Manufacturing

$18,000

Selling and administrative

$27,000

17.What was the carrying value on the balance sheet of the ending finished goods inventory under variable costing?

A.$10,000.

B.$12,000.

C.$16,000.

D.$19,000.

18.What was the carrying value on the balance sheet of the ending finished goods inventory under absorption costing?

A.$10,000.

B.$12,000.

C.$16,000.

D.$21,000.