Answer:
Ending inventory cost= $5,445
Explanation:
Giving the following information:
Variable production costs are $12.10 per unit
Assuming a beginning inventory of zero, production of 4,100 units and sales of 3,650 units.
Under the variable costing method, the unitary product cost is the sum of direct material, direct labor, and variable overhead. In this case is $12.1
We need to calculate the number of units in inventory:
Ending inventory in units= 4,100 - 3,650= 450 units
Ending inventory cost= 450*12.1= $5,445