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: $$\begin{array} { l r } \text { Direct material } & \$ 1,000 \\\text { Direct labor } & 2,000 \\\text { Variable manufacturing overhead } & 500 \\\text { Variable marketing and sales } & 300 \\\text { Fixed manufacturing overhead } & 900 \\\text { Fixed marketing and sales } & 400\end{array}$$ Sales totaled 1,800 units ($10,800) .If Brown uses absorption costing, the ending inventory would be valued at:

A) $0
B) $928
C) $544
D) $800
E) $856