A company produces a single product. Variable production costs are $13.40 per unit and variable selling and administrative expenses are $4.40 per unit. Fixed manufacturing overhead totals $50,000 and fixed selling and administration expenses total $54,000. Assuming a beginning inventory of zero, production of 5,400 units and sales of 4,300 units, the dollar value of the ending inventory under variable costing would be: Multiple Choice $14,740 O $24.640 O O $19,580 O O $9,900 O