Reference no: EM13756879

Consider the following information:
Q1 Q2 Q3
Beginning inventory (units) 0 H 100
Budgeted units to be produced 60,000 60,000 60,000
Actual units produced 59,500 60,300 O
Units sold A 60,400 P
Variable manufacturing costs per unit produced $120 $120 $120 
Variable selling costs per unit sold $50 $50 $50 
Budgeted fixed manufacturing costs $3,600,000 $3,600,000 $3,600,000 
Fixed selling costs $1,000,000 $1,000,000 $1,000,000 
Selling price per unit $280 $280 $280 
Variable costing operating income $1,923,000 I $1,978,000 
Absorption costing operating income B $2,038,000 Q
Variable costing beginning inventory ($) C $24,000 R
Absorption costing beginning inventory ($) D J S
Variable costing ending inventory ($) E K $12,000 
Absorption costing ending inventory ($) F L $18,000 
PVV G M T
Allocated fixed manufacturing costs $3,570,000 N $3,588,000 

There are no price, efficiency, or spending variances, and any production-volume variance is directly written off to cost of goods in the quarter in which it occurs. 
Complete the missing figures from the above Table. When you write your answer, please use the following format:
Letter: Answer
For example,
A: 20,000