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Q1) Dollar value of ending inventory utilizing full costing will be?

Williams Company presently manufactures 20,000 units of part B13. Present costs for part B13 are as follows:

Direct materials $12
Direct labor     9
Factory rent     7
Administrative     6
General factory overhead     7
Total $41

If company makes decision to purchase part B13, 50% of administrative costs would be avoided. All the Williams Company items (including this part) are produced in same rented production facility.

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