e MOSLIECEn yedi Hade Tonowy dad assula pouco 400 Units in beginning inventory Units produced 14,000 Units sold ($300 per unit) 13,700 Variable costs per unit: Direct materials $15 Direct labor $36 Variable overhead $9 Fixed costs: Fixed overhead per unit produced $40 Fixed selling and administrative $140,000 Required: 1. How many units are in ending inventory? 700 units 2. Using variable costing, calculate the per-unit product cost. X 3. What is the value of ending inventory under variable costing? 70,000