Beginning inventory Units started in production Units finished during the period Units in process at the end of the period (complete as to materials, % complete as to labor and overhead) Cost of materials used Labor and overhead costs -0- 27,000 21,600 5,400 $62,640 $45,800 What was the cost of the 5,400 units of the ending inventory: (Round intermediate calculations to two decimal places and round your final answer to the nearest whole dollar.) Multiple Choice $21,384 $19,602 $15.228 $12.032