During the most recent period, Pelham Company had the following data: Units in beginning inventory ........ Units produced Units sold ........ 2,000 units 13,000 units 12,000 units Costs per unit: Direct materials .......... Direct labor ............. Variable overhead ...... Variable selling Fixed overhead ...... $7 $6 $2 $3 $5 What is the total cost (value) of ending inventory under variable costing? $15,000 $45,000 $54,000 $60,000 Assume the following information: Variable cost ratio 65% Total fixed costs $ 85,400 What volume of sales dollars is needed to break even (Round to the nearest dollar if necessary)? $342,000 $131,385 $189,778 $244,000