10 Assume the following information for a company that produced 10,000 units and sold 9,000 units during its first year of operations: Per Unit Per Year Selling price $ 200 Direct materials $ 79 4 points Direct labor $ 50 Variable manufacturing overhead $ 12 Sales commission $ 8 Fixed manufacturing overhead $ 300,000 Using absorption costing, what is the cost of the company's ending inventory? Multiple Choice O $141,000 O $171,000 O $149,000 O $36,000