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 $ 82 Direct labor $ 50 Variable manufacturing overhead $ 10 39 Sales commission $ 8 Fixed manufacturing overhead $ 300,000 Using variable costing, what is the cost of the company's ending inventory? Multiple Choice $37,000 $172,000 $142,000 $150,000