Using the following information:

Beginning Inventory 250

Units Produced 7,000

Units Sold ($750/unit) 6,500

Variable Cost per Unit

Direct Material $12

Direct Labor $65

Variable Overhead $27

Fixed Cost

Fixed overhead per Unit $19

Fixed Selling & Administrative Cost $400,000 annually

PLEASE CALCULATE:

Ending Units in Inventory

Per Unit Cost (via absorption method)

Value of Ending Inventory