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Fixed Cost are _____ _____ at all units in both flexible budgets and the master (static) budget

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At December 31, 2014 Mohling Company's inventory records indicated a balance of $602,000. Upon further investigation it was determined that this amount included the following:▪ $112,000 in inventory purchases made by Mohling shipped from the seller 12/27/14 terms FOB destination, but not due to be received until January 2nd▪ $74,000 in goods sold by Mohling with terms FOB destination on December 27th. The goods are not expected to reach their destination until January 6th▪ $6,000 of goods received on consignment from Dollywood CompanyWhat is Mohling's correct ending inventory balance at December 31, 2014?
At December 31, 2013, Sunrise Company's inventory records indicated a balance of $752,000. Upon further investigation it was determined that this amount included the following: ● $112,000 in inventory purchases made by Sunrise shipped from the seller December 27, 2013 terms FOB destination, but not due to be received until January 2, 2014 ● $74,000 in goods sold by Sunrise with terms FOB destination on December 27. The goods are not expected to reach their destination until January 6, 2014 ● $6,000 of goods received on consignment from Wallwood CompanyWhat is Sunrise's correct ending inventory balance at December 31, 2013?
The following information came from the income statement of the Wilkens Company at December 31, 2014: sales revenue $1,800,000; beginning inventory $160,000; ending inventory $240,000; and gross profit $600,000. Inventory turnover is 6 times per year. What is Wilkens' days in inventory for 2014?

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