Diggsdiggs company incurred the following costs while producing 450450 units: direct materials, $ 15$15 per unit; direct labor, $ 20$20 per unit; variable manufacturing overhead, $ 14$14 per unit; total fixed manufacturing overhead costs, $ 6 comma 750$6,750; variable selling and administrative costs, $ 3$3 per unit; total fixed selling and administrative costs, $ 4 comma 050$4,050. there are no beginning inventories. what is the ending balance in finished goods inventory using variable costing if 440440 units are sold?

1. alwaysrain irrigation, inc. would like to determine capacity requirements for the next four years. currently, two production lines are in place for making bronze and plastic sprinklers. three types of sprinklers are available in both bronze and plastic: 90-degree nozzle sprinklers, 180-degree nozzle sprinklers, and 360-degree nozzle sprinklers. management has forecast demand for the next four years as follows: both production lines can produce all the different types of nozzles. the bronze machines needed for the bronze sprinklers require two operators and can produce up to 12,000 sprinklers. the plastic injection molding machine needed for the plastic sprinklers requires four operators and can produce up to 200,000 sprinklers. three bronze machines and only one injection molding machine are available. what are the capacity requirements for the next four years? (assume that there is no learning.)