A company produces a single product, Voriable production costs are $13.60 per unit and variable selling and administrative expenses are 54.60 per unit. Fixed manufacturing overhead totals $52,000 and fixed selling and administration expenses total $56,000. Assuming a beginning inventory of zero, production of 5,600 units and sales of 4,400 units, the dollar value of the ending imventory under variabie costing wouid be: Mutiple Choice 527,120 510.100 $16.320 521,840