A company just began business and made the following four inventory purchases in June: June 1 100 units $600 June 10 150 units 916 June 15 150 units 936 June 28 100 units 648 $3100 A physical count of merchandise inventory on June 30 reveals that there are 140 units on hand. Using the average-cost method, the amount allocated to the ending inventory (rounded to whole dollar) on June 30 is

a. $868.
b. $840
c. $857.
d. $907

Adamson company manufactures four lines of garden tools. as a result of an activity analysis, the accounting department has identified eight activity cost pools. each of the product lines is produced in large batches, with the whole plant devoted to one product at a time. classify each of the following activities or costs as either unit-level, batch-level, product-level, or facility-level. activities (a) machining parts. (b) product design. (c) plant maintenance. (d) machine setup. (e) assembling parts. (f) purchasing raw materials. (g) property taxes. (h) painting.