The value of the ending inventory under variable costing is calculated to be $19,600.
To determine the value of the ending inventory under variable costing we first find out the units in the ending inventory as follows;
Units in ending inventory = Units in beginning inventory + Produced units − Sold units
Units in ending inventory = 0 + 6000 - 4600
Units in ending inventory = 1400
Now the value of the ending inventory under variable costing can be determined by multiplying units in the ending inventory by the variable production cost as follows;
Value of Ending inventory = Unit in ending inventory × Variable production cost
Value of Ending inventory = 1400 × 14
Value of Ending inventory = $19,600
Hence, the value of the ending inventory would be $19,600 under variable costing.
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