At the end of the first year of operations, 21.900 units remained in the finished goods inventory. The unit manufacturing costs during the year were as follows: Direct materials $21 Direct labor 11 Fixed factory overhead 17 Variable factory overhead 9 This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the required analysis, and input your answers in the question below HR! Open spreadsheet Determine the cost of the finished goods inventory reported on the balance sheet under (a) the absorption costing concept and (b) the variable costing concept Cost of the finished goods inventory under the absorption costing b. Cost of the finished goods inventory under the variable costing