A manufacturer reports the following costs to produce 26,000 units in its first year of operations: Direct materials, $26 per unit, Direct labor, $22 per unit, Variable overhead, $182,000, and Fixed overhead, $260,000. Of the 26,000 units produced, 24,800 were sold, and 1,200 remain in inventory at year-end. Under variable costing, the value of the inventory is: Multiple Choice $57,600. $66,000 $78,000. 0 0 0 0 $69,600. $39,600