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 $ 70 Direct labor $ 50 Variable manufacturing overhead $ 8 Sales commission $ 8 Fixed manufacturing overhead $ 300,000 Using variable costing, what is the cost of the companys ending inventory? Multiple Choice $23,000 $128,000 $158,000 $136,000