Courtney Park Company produces the best Smartphones in the world. Variable production costs associated with production are $75.00 per unit, and variable selling and administrative expenses are $15.50 per unit. Fixed manufacturing overhead costs total $213,300 and fixed selling, and administration expenses total $180,000. Assuming a beginning inventory of 4,800 units, production of 15,800 units occurred during this quarter, and units' sold amounts to 18.500 units, the dollar value of the ending inventory under variable costing would be: Solution