The Following Information Pertains to Guillotine Corporation What Is the Value of the Ending Inventory Using the r

Multiple Choice

The following information pertains to Guillotine Corporation: $$\begin{array} { l r } \text { Beginning inventory } & 1,000 \text { units } \\\text { Ending inventory } & 6,000 \text { units } \\\text { Direct labor per unit } & \$ 40 \\\text { Direct materials per unit } & 20 \\\text { Variable overhead per unit } & 10 \\\text { Fixed overhead per unit } & 30 \\\text { Variable selling and admin. costs per unit } & 6 \\\text { Fixed selling and admin. costs per unit } & 14\end{array}$$ What is the value of the ending inventory using the absorption costing method?

A) $240,000
B) $360,000
C) $420,000
D) $600,000