44.) A firm uses backflush costing and values inventory using direct costing. Actual and budgeted amounts are equal. Finished goods has a $0 beginning balance. (Note that some items below are on a per unit basis.) Which of the following is the finished goods inventory balance after backflushing costs? a.$50,000 b.58,050 c.$67,500 d.$43,000Unit DM$25Unit DL$18Unit VOH$7Unit FOH$10Total completed and in process20,000 unitsUnits sold18,650Units in process350.

1. 44.) A firm uses backflush costing and values inventory using direct costing. Actual and
budgeted amounts are equal. Finished goods has a $0 beginning balance. (Note that some items
below are on a per unit basis.)
Which of the following is the finished goods inventory balance after backflushing costs?
a.$50,000
b.58,050
c.$67,500
d.$43,000Unit DM$25Unit DL$18Unit VOH$7Unit FOH$10Total completed and in
process20,000 unitsUnits sold18,650Units in process350