Absorption Costing for Inventory Valuation Steps:

• Identify that absorption costing requires allocating fixed manufacturing overheads to units produced for inventory valuation.
• Note sales of 5,000 units, but no production volume or total fixed overhead amount is provided.
• Recognize that absorbed overheads depend on predetermined rate (total fixed OH / budgeted production) times units in inventory.
• Conclude insufficient data for calculation, as ending inventory and fixed OH total are missing.

Why C is correct:

• Not applicable; cannot verify without full data.

Why the others are wrong:

• A, B, D: All unverifiable due to missing production and overhead figures.

Not enough information. Final answer: Not enough information.