ILLINOIS MANUFACTURING INCURRED THE FOLLOWING COSTS DURING THE PAST YEAR WHEN PLANNED PRODUCTION AND ACTUAL PRODUCTION EACH TOTALED 25,000 UNITS: COST ITEM DIRECT MATERIALS USED DIRECT LABOR VARIABLE MANUFACTURING OVERHEAD FIXED MANUFACTURING OVERHEAD AMOUNT $300,000 $150,000 $175,000 $125,000 VARIABLE SELLING AND ADMINISTRATIVE COSTS $70,000 FIXED SELLING AND ADMINISTRATIVE COSTS $95,000 IF ILLINOIS USES ABSORPTION COSTING, THE TOTAL INVENTORIABLE COSTS FOR THE YEAR WOULD BE

ILLINOIS MANUFACTURING INCURRED THE FOLLOWING COSTS DURING THE PAST YEAR WHEN PLANNED PRODUCTION AND ACTUAL PRODUCTION EACH TOTALED 25,000 UNITS: COST ITEM DIRECT MATERIALS USED DIRECT LABOR VARIABLE MANUFACTURING OVERHEAD FIXED MANUFACTURING OVERHEAD AMOUNT $300,000 $150,000 $175,000 $125,000 VARIABLE SELLING AND ADMINISTRATIVE COSTS $70,000 FIXED SELLING AND ADMINISTRATIVE COSTS $95,000 IF ILLINOIS USES ABSORPTION COSTING, THE TOTAL INVENTORIABLE COSTS FOR THE YEAR WOULD BE