ABC Co. makes and sells only one product. Annual data for 2021 on the single product follow $ per unit Sales Price $50.00 Direct materials $20.00 Direct labour $8.00 Variable overhead $1.50 Total Fixed manufacturing costs $ 192,000 Units manufactured 12,000 If ABC sells 6,000 units this year and then next year produces 10,000 units and sells 14,000 units, what is the value of next year's ending inventory if ABC uses variable costing? (assume all costs remain the same) $30,000 none of these O $70,000 $87,000 $97,500 $