Dennis is reviewing their information for their skateboard business. Can you help them determine the FG inventory for absorption costing for the first year where the actual production was 108,000 units, the sales volume in units was 100,000 and 5,000 units in year two beginning inventory? Budgeted variable operating expense $5.50 Budgeted fixed operating expense $345,000 Budgeted variable manufacturing expense $16.00 per unit Budget fixed manufacturing expense $560,000 Budgeted production 95,000 units Budgeted selling price $35.00 per unit