Brown Corporation Produced 2,200 Units During the Most Recent Period

Multiple Choice

Brown Corporation produced 2,200 units during the most recent period.Brown's costs were as follows: $\begin{array}{lr}\text { Direct material } & \$ 1,000 \\\text { Direct labor } & 2,000 \\\text { Variable manufacturing overhead } & 500 \\\text { Variable marketing and sales } & 300 \\\text { Fixed manufacturing overhead } & 900 \\\text { Fixed marketing and sales } & 400\end{array}$ If Brown uses absorption costing, what amount per unit would be included in ending inventory?

A) $2.32
B) $1.73
C) $2.00
D) $1.36
E) $2.14