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A company produces a single product. Variable production costs are $ 1 3 . 3 per unit and variable selling and administrative expenses are $

A company produces a single product. Variable production costs are $13.3 per unit and variable selling and administrative expenses are $4.3 per unit. Fixed manufacturing overhead totals $49,000 and fixed selling and administration expenses total $53,000. Assuming a beginning inventory of zero, production of 5,300 units and sales of 4,250 units, the dollar value of the ending inventory under variable costing would be:
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