A company produces a single product.. Variable production costs are $12.5 per unit and variable selling and administrative expenses are $3.5 per unit. Fixed manufacturing overhead totals $41000 and fixed selling and administration expenses total $45000. Assuming a beginning inventory of zero, production of 4500 units and sales of 3850 units, the dollar value of the ending inventory under variable costing would be? a) $8125 b) $13975 c) $10400 d) $5850