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Units in beginning inventory Units produced Units sold 2,000 units 13,000 units 12,000 units Costs per unit: Direct materials

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Answer #1

Answer:- D (54000).

Explain:- Closing inventory= Opening inventory+unit produce-unit sold

2000+13000-12000=3000

Closing inventory=3000

Total variable cost=Direct material+Direct labour+All variable overhead.

7+6+2+3=18

Total variable cost per unit=18

Total value of Closing inventory= Closing inventory×total variable cost per unit

3000×18=54000

Total value of Closing inventory=54000

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