Assume the following information for a company that produced 10,00 units and sold 9,000 units during its first year of operations: Per Year Selling price Direct materials Direct labor Variable manufacturing overhead Sales commission Fixed manufacturing overhead Per Unit $ 200 $ 68 $50 $ 11 $8 $ 300,00 Using variable costing, what is the cost of the company's ending inventory $137,000 $159,000 $129,000