Columbia Corporation Produces a Single Product

Multiple Choice

Columbia Corporation produces a single product. The company's variable costing income statement for November appears below:
During November, 35,000 units were manufactured and 8,000 units were in beginning inventory. Variable production costs have remained constant on a per unit basis over the past several months.
-The value of the company's inventory on November 30 under absorption costing would be:

A) $54,000
B) $66,000
C) $78,000
D) $81,000