A company produces a single product. Varlable production costs are $13.5 per unlt and variable selling and administrative expenses are $4.5 per unit Fixed manufacturing overhead totals $51,000 and fixed selling and administration expenses total $55,000. Assuming a beginning Inventory of zero, production of 5,500 units and sales of 4,350 units, the dollar value of the ending Inventory under variable costing would be: O $15,525 O $25,875 O $20,700 o $10,350 O $10,350