Units sold 2,000
Units produced 2,200
Fixed manufacturing overhead 44,000
Variable manufacturing overhead 12,000
Fixed selling & Admin. Expenses 18,000
Variable selling & Admin. Expenses 10,000
Direct materials used 30,000
Direct labor 24,000
Inventory, beginning in units 100
No work-in-process inventories

Compute: Ending finished goods inventory under:\

a. ABSORPTION COSTING METHOD b. VARIABLE COSTING METHOD