Assume the following information for a company that produced 10,000 units and sold 9,000 units during its first year of operations: Selling price Per Unit Per Year Direct materials Direct labor Variable manufacturing overhead Sales commission Fixed manufacturing overhead $ 200 $ 71 $ 50 $ 9 $ 8 $ 300,000 Using absorption costing, what is the cost of the company's ending inventory? Multiple Choice $130,000 $138,000 $25,000 $160.000