Apparent Corp Manufacturing Costs $4,000 $6,000 $5,500
Based on Managerial Judgment, the and Inventories

Multiple Choice

Apparent Corp. has developed the following information on product costs and inventories for a three-month period: $\begin{array}{llll}&\text { April } & \text { May } & \text { June }\\\text { Finished goods inventory, units: }\\\text { Beginning } & 20 & 25 & 30 \\\text { Manufactured } & \underline{25} & \underline{40} & \underline{35} \\\text { Available } & 45 & 65 & 65 \\\text { Sold } & 25 & 40 & 50 \\\text { Ending } & \underline{20} & \underline{25} & \underline{15}\end{array}$ Manufacturing costs $4,000 $6,000 $5,500
Based on managerial judgment, the best predictor of manufacturing costs is

A) beginning inventory.
B) units manufactured.
C) ending inventory.
D) units available.