McIntosh, Inc. reports the following information: Beginning Finished Goods Inventory 50 units Units produced 530 units Units sold 580 units Sales price $ 160 per unit Direct materials $ 29 per unit Direct labor $ 13 per unit Variable manufacturing overhead $ 12 per unit Fixed manufacturing overhead $ 19 comma 400 per year Variable selling and administrative costs $ 5 per unit Fixed selling and administrative costs $ 13 comma 500 per year What is the unit product cost using variable costing? (Round your answer to the nearest cent.) A. $ 61.60 B. $ 54.00 C. $ 121.08 D. $ 90.60

For each of the following cases determine the ending balance in the inventory account. (hint: first, determine the total cost of inventory available for sale. next, subtract the cost of the inventory sold to arrive at the ending balance.)a. jill’s dress shop had a beginning balance in its inventory account of $40,000. during the accounting period jill’s purchased $75,000 of inventory, returned $5,000 of inventory, and obtained $750 of purchases discounts. jill’s incurred $1,000 of transportation-in cost and $600 of transportation-out cost. salaries of sales personnel amounted to $31,000. administrative expenses amounted to $35,600. cost of goods sold amounted to $82,300.b. ken’s bait shop had a beginning balance in its inventory account of $8,000. during the accounting period ken’s purchased $36,900 of inventory, obtained $1,200 of purchases allowances, and received $360 of purchases discounts. sales discounts amounted to $640. ken’s incurred $900 of transportation-in cost and $260 of transportation-out cost. selling and administrative cost amounted to $12,300. cost of goods sold amounted to $33,900.a& b. cost of goods avaliable for sale? ending inventory?