During its first year of operations, the McCormick Company incurred the following manufacturing costs Direct materials Direct labor Variable overhead Fixed overhead $5 per unit $2 per unit $ 4 per unit per year $ 324,000 The company produced 36,000 units, and sold 28,500 units, leaving 7,500 units in inventory at year-end. What is the value of ending inventory under variable costing? Multiple Choice $150.000 O $82,500 $324,000 $67,500 $406,500