A manufacturer reports the following costs to produce 10,000 units in its first year of operations: Direct materials. $10 per unit, Direct lobor, $6 per unit. Variable overhead, $70,000, and Fixed overhead, $120,000. Of the 10,000 units produced, 9,200 were sold, and 800 remain in Inventory at year-end. Under absorption costing, the value of the inventory is Multiple Choice 5130 $13,600 $18.400 $12.800 $22.400 $28.000