Assume the following information for a company that produced 10,000 units and sold 9,000 units during its first year of operations: Per Unit Per Year Selling price $ 200 Direct materials $69 Direct labor $50 Variable manufacturing overhead $12 Sales commission $8 Fixed manufacturing overhead $300,000 Using absorption costing, what is the cost of the company's ending inventory? O $139,000 $131,000 $161.000 $26,000