Pedregon Corporation has provided the following information: Cost per Unit Cost per Period Direct materials $ 6.45 Direct labor $ 3.30 Variable manufacturing overhead $ 1.25 Fixed manufacturing overhead $ 16,500 Sales commissions $ 0.45 Variable administrative expense $ 0.50 Fixed selling and administrative expense $ 4,200 If 5,000 units are sold, the total variable cost is closest to:

As a result of a thorough physical inventory, waterway company determined that it had inventory worth $320200 at december 31, 2020. this count did not take into consideration the following facts: walker consignment currently has goods worth $47400 on its sales floor that belong to waterway but are being sold on consignment by walker. the selling price of these goods is $75900. waterway purchased $21900 of goods that were shipped on december 27, fob destination, that will be received by waterway on january 3. determine the correct amount of inventory that waterway should report.