Half of the $40,000 in fixed production cost ($20,000) will be included in inventory at the end of the period, thereby lowering expenses on the income statement and increasing profit by $20,000
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(9)Fmoc-Lys(Boc)-Pro-Ala-Asp(otBu)-Asp(otBu)-Ala-Gly-Leu-Val-WangResin (9) Preparation of Fmoc-Lys(Boc)-Pro-Ala-Asp(otBu)-Asp(otBu)-Ala-Gly-Leu-Val-WangResin (8)Fmoc-Pro-Ala-Asp(otBu)-Asp(otBu)-Ala-Gly-Leu-Val-WangResin(20DMF)5203DMF3DMF2Fmoc-Lys(Boc)-OH1.1gDIEA0.4mlTBTU0.56gHOBT0.2gDMF10ml1.53DMF3DMF2Fmoc-Lys(Boc)-Pro-Ala-Asp(otBu)-Asp(otBu)-Ala-Gly-Leu-Val-WangResin In the Fmoc-Pro-Ala-Asp(otBu)-Asp(otBu)-Ala-Gly-Leu-Val-WangResin of step (8), add a decapping reagent (20% piperidine in DMF solution), and react at room temperature for 5 minutes , drained, re-add capping agent and react at room temperature for 20 minutes, wash 3 times with isopropanol, wash 3 times with DMF, wash 2 times with re-distilled DMF, drain, add Fmoc-Lys(Boc)-OH 1.1g, DIEA0.4ml, TBTU0.56g, HOBT0.2g, DMF10ml reacted at room temperature for 1.5 hours, dried with a vacuum pump, washed 3 times with isopropanol, washed 3 times with DMF, washed twice with distilled DMF, and dried to obtain Fmoc -Lys(Boc)-Pro-Ala-Asp(otBu)-Asp(otBu)-Ala-Gly-Leu-Val-WangResin

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Units = (0.5 / 3.33) x 100 = 15 units