Boulder Blowers Produces Snow Blowers In Addition, the Company Has Fixed Selling and Administrative Costs

Multiple Choice

Boulder Blowers produces snow blowers. The selling price per snow blower is $100. Costs involved in production are: $\begin{array}{lr}\text { Direct material per unit }&\$20\\\text { Direct labor per unit } & 12 \\\text { Variable manufacturing overhead per unit } & 10 \\\text { Fixed manufacturing overhead per year } & 148,500\end{array}$ In addition, the company has fixed selling and administrative costs of $150,000 per year. During the year, Boulder produces 45,000 snow blowers and sells 30,000 snow blowers. Beginning inventory consists of no units. How much fixed manufacturing overhead is in ending inventory under full costing?

A) $0
B) $49,500
C) $148,500
D) $99,000