6 A manufacturer reports the following costs to produce 14.000 us in its first year of operations Direct mater en Direct libor 510 perunt. Variable overhead $154.000 and Fored over toad 5224.000 Ottie 14.000 units produced 12.900 were sold od 100 vernon inventory testend Under obsorption costing the value of the inventory is MD Croce 0.00 526.100 SR500 O $54500 o $44000 Graw