A company produces a single product. Variable production costs are $$21$ per unit and variable selling and administrative expenses are $$4$ per unit. Fixed manufacturing overhead totals $$30,000$ and fixed selling and administration expenses total $$36,000.$ Assuming a beginning inventory of zero, production of $6,000$ units and sales of $5,600$ units, the dollar value of the ending inventory under variable costing would be:

Columbia Corporation produces a single product. The company's variable costing income statement for November appears below:

$\backslash$table$[[\backslash$table$[[$Columbia Corporation$],[$Income Statement$],[$For the Month ended November $30]],],[$Sales $($ $$15$ per unit$),$$$600,000$