Assume the following information for a company that produced 10,000 units and sold 9,000 units during its first year of operations: Per Year Selling price Direct materials Direct labor Variable manufacturing overhead Sales commission Fixed manufacturing overhead Per Unit $200 $ 83 $ 50 $ 11 $ 8 $300,000 Using absorption costing, what is the cost of the company's ending inventory? Multiple Choice $144,000 $174,000 O O $152,000 O $39,000