A company produces a single product Variable production costs are $12 per unit and variable selling and administrative expenses are $3 per unit. Fixed manufacturing overhead totals $36,000 and fixed selling and administration expenses total $40,000. Assuming a beginning Inventory of zero production of 4,000 units and sales of 3, 600 units, the dollar value of the ending inventory under variable costing would be: $6,000 $4, 800 $8, 400 $3, 600