Current Attempt in Progress Sunland Company sells its product for $27 per unit. During 2022, it produced 21000 units and sold 11200 units (there was no beginning inventory). Costs per unit are: direct materials $7, direct labour $6, and variable overhead $5. Fixed costs are: $336000 manufacturing overhead, and $52500 selling and administrative expenses. Ending inventory under variable costing is O $378000. O $564900. O $176400. O $512400. eTextbook and Media.