During the year, Wright Company sells 400 remote-control airplanes for $110 each. The company has the following inventory purchase transactions for the year.

Date Transaction Number of Units Unit Cost Total Cost
Jan. 1 Beginning inventory 60 $73 $4,380
May. 5 Purchase 205 76 15,580
Nov. 3 Purchase 155 81 12,555
420 $ 32,515

Calculate ending inventory and cost of goods sold for the year, assuming the company uses FIFO.

Caleb construction (cc) incurs supervisor salaries expense in the construction of homes. if cc manufactures 100 homes in a year, fixed supervisor salaries will be $400,000. with the current construction supervisors, cc's productive capacity is 150 homes in a year. however, if cc is contracts to build more than 150 homes per year, it will need to hire additional supervisors, which are hired as full-time rather than temporary employees. cc's productive capacity would then become 200 homes per year, and salaries expense would increase to $470,000. how would cc’s salaries expense be properly classified? fixed variable mixed stepped curvilinear