ABC Manufacturing has the following cost structure:
Direct material (DM) per unit (DM/u)	$4
Direct Labor (DL) per unit (DM/u	$6
Variable manufacturing overhead (VMO) per unit (VMO/u)	$2
Fixed manufacturing overhead per year	$10,000
Fixed selling and administrative expenses	$20,000
Assume
units produced	10,000
units sold	8,000
Using variable costing, find variable costs for ending inventory

		$20,000
		$24,000
		$26,000
		between $32,000 and $35,000