[The following information applies to the questions displayed below.] Advanced Company reports the following information for the current year. All beginning inventory amounts equaled $0 this year.

Units produced this year		30,000	units
Units sold this year		18,000	units
Direct materials	$	14	per unit
Direct labor	$	16	per unit
Variable overhead	$	3	per unit
Fixed overhead	$	150,000	in total

Given Advanced Company's data, compute cost of finished goods in inventory under variable costing.

Multiple Choice

• $456,000

• $1,140,000

• $684,000

• $396,000

• $594,000

• A company has two departments, Y and Z that incur delivery expenses. An analysis of the total delivery expense of $13,000 indicates that Dept. Y had a direct expense of $1,400 for deliveries and Dept. Z had no direct expense. The indirect expenses are $11,600. The analysis also indicates that 60% of regular delivery requests originate in Dept. Y and 40% originate in Dept. Z. Departmental delivery expenses for Dept. Y and Dept. Z, respectively, are:

  Multiple Choice

• $7,800; $5,200.

• $7,940; $6,500.

• $8,360; $4,640.

• $6,500; $6,500.

• $7,940; $5,060.