For 2019, Kim, Inc., had production of 200,000 units and sales of 160,000 units. Selling price is $6 per unit. Other information for the year included: Direct manufacturing labor $228,000 Variable manufacturing overhead 120,000 Direct materials 180,000 Variable selling expenses 144,000 Fixed administrative expenses 96,000 Fixed manufacturing overhead 216,000 There was no beginning inventory. Compute ending finished goods inventory under variable costing. Example of Answer: 4000 (No comma, space, decimal point, or $ sign) A