./45 ill Current Attempt in Progress Pukalai Marutacturing produces snow shovels. The selling price per snow shovelis 532.00. There is no beginning inventory $5.00 4.00 Costs involved in production are Direct material Direct labor Variable manufacturing overhead Totalvisbie manufacturing costs per unit Fixed manufacturing overhead per year 4100 51300 $196560 In addition, the company has tied selling and administrative costs of $170,000 per year. During the year. Plani produces 54 600 snow shovels and sells 49.950 show shovels Exercise 5.11 What is the value ofending inventory using full conting! Value ofending inventory 1