A company produces a single product. Variable production costs are $13.60 per unit and variable seling and administrative expenses are $4.60 per unit. Fxed manufacturing overhead totals $52,000 and fixed seling and administration expenses totat $56,000. Assuming a beginning irventory of zero production of 5,600 units and sales of 4,400 units, the dollar value of the ending inventory under variable costing would be Murigie choise 527120 510800 $16,320 521840