ABC Co. makes and sells only one product. Annual data for 2021 on the single produd 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? $170,000 $127,500 $130.000 none of these $185.580. (hp