ABC Co. makes and sells only one product. Annual data for 2021 on the single product follow: Sales Price Direct materials Direct labour Variable overhead Total Fixed manufacturing costs Units manufactured $ per unit $50.00 $20.00 $8.00 $4.50 $200,000 20.000 If ABC sells 16,000 units, what is the value of ending inventory if ABC uses absorption costing? $130,000 $185,580. $ 127,500 Onone of these $170,000