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 $ 74 Direct labor $ 50 Variable manufacturing overhead $ 12 35 Sales commission $ 8 Fixed manufacturing overhead $ 300, 000 Using absorption costing, what is the cost of the company's ending inventory? Multiple Choice $144,000 $31,000 $136,000 O $166,000