the following information is available for barnes company for the fiscal year

Saved The following information is available for Barnes Company for the fiscal year ended December 31 25 Beginning finished goods inventory in units Units produced 7,600 Units sold 5,400 $ 702,000 $ 152,000 $ 76,000 $ 646,000 $108,000 Sales Materials cost Variable conversion cost used Fixed manufacturing cost Indirect operating costs (fixed) Cost of goods sold using variable costing is