60 What is the total cost of ending inventory using variable
     6-0 What is the total cost of ending inventory using variable costing? A. $16,000 B. $22,000 8 C. $24,000 D. $40,000 Unit sales price Variable production cost per unit Variable S&A; cost per unit Fixed overhead cost Fixed S&A; cost Units produced Units sold $20 $8 $2 $150.000 $200,000 50,000 48,000  
  
  Solution
Cost of ending inventory = (50000-48000)*8 = $16000 Option A is correct
