The Following Information Pertains to Cumberland Corporation What Is the Value of Ending Inventory Using the Absorption

Multiple Choice

The following information pertains to Cumberland Corporation: $$\begin{array} { l r } \text { Beginning inventory } & 0 \text { units } \\\text { Ending inventory } & 6,000 \text { units } \\\text { Direct labor per unit } & \$ 20 \\\text { Direct materials per unit } & 16 \\\text { Variable overhead per unit } & 4 \\\text { Fixed overhead per unit } & 10 \\\text { Variable selling costs per unit } & 12 \\\text { Fixed selling costs per unit } & 16\end{array}$$ What is the value of ending inventory using the absorption costing method?

A) $410,000
B) $300,000
C) $600,000
D) $216,000