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The following information pertains to Brian Stone Corporation: Beginning fixed manufacturing overhead in inventory $60,000 Ending fixed manufacturing overhead in inventory 45,000 Beginning variable manufacturing

The following information pertains to Brian Stone Corporation:

Beginning fixed manufacturing overhead in inventory $60,000

Ending fixed manufacturing overhead in inventory 45,000

Beginning variable manufacturing overhead in inventory $30,000

Ending variable manufacturing overhead in inventory 14,250

Fixed selling and administrative costs $724,000

Units produced 5,000 units

Units sold 4,800 units

Beginning inventory is zero. Under absorption costing what is the value per unit of ending inventory?

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