required information\nuse the following information for the quick study below. (algo)\nthe following…

required information\nuse the following information for the quick study below. (algo)\nthe following information applies to the questions displayed below.\naces incorporated, a manufacturer of tennis rackets, began operations this year. the company produced 7,850 rackets\nand sold 5,830. each racket was sold at a price of $90. fixed overhead costs are $102,050 per year, and fixed selling and\nadministrative costs are $69,000 per year. the company also reports the following per unit variable costs for the year.\ndirect materials\ndirect labor\nvariable overhead\nvariable selling and administrative expenses<br>$ 12\n8\n5\n2\nqs 19 - 7 (algo) reporting inventory using absorption costing lo p2\ncompute the cost of ending finished goods inventory reported on the balance sheet using absorption costing.\nfinished goods inventory under absorption costing amount\nproduct cost per unit\nfinished goods inventory reported on balance sheet
Answer
Explanation:
Step1: Calculate ending inventory units
Ending inventory units = Units produced - Units sold. So, (7850 - 5830=2020) units.
Step2: Calculate fixed overhead per unit
Fixed overhead per unit=(\frac{\text{Fixed overhead cost}}{\text{Units produced}}). (\frac{102050}{7850} = 13) dollars per unit.
Step3: Calculate product cost per unit
Product cost per unit = Direct materials + Direct labor + Variable overhead+ Fixed overhead per unit. (12 + 8+5 + 13=38) dollars per unit.
Step4: Calculate cost of ending finished goods inventory
Cost of ending finished goods inventory = Ending inventory units×Product cost per unit. (2020\times38 = 76760) dollars.
Answer:
| Finished goods inventory under absorption costing | Amount |
|---|---|
| Direct materials | (12) |
| Direct labor | (8) |
| Variable overhead | (5) |
| Fixed overhead per unit | (13) |
| Product cost per unit | (38) |
| Finished goods inventory reported on balance sheet | (76760) |