A manufacturer reports the following costs to produce 20,000 units in its first year of operations: Direct materials, $20 per unit, Direct labor, $16 per unit, Variable overhead, $160,000, and Fixed overhead, $320,000. Of the 20,000 units produced, 19,200 were sold, and 800 remain in inventory at year-end. Under absorption costing, the value of the inventory is.

Leticia has worked for 20 years in the public relations department of a large firm and has been the vice-president for the past ten years. it is unlikely she will ever be promoted to the top executive position in her firm even though she has directed several successful projects and is quite capable. her lack of promotion is an illustration of (a) the "glass ceiling" (b) the "glass elevator" (c) the "mommy track" (d) sexual harassment