h5 and Ch6 6 45 Saved The Southern Corporation manufactures a single product and has the following cost structure: Variable costs per unit: Production Selling and administrative Fixed costs per year: Production Selling and administrative $ 35 $ 13 $96,320 $84,760 252Fmghmiddlewa Help Sove & Exit Last year, 6,020 units were produced and 5,920 units were sold. There was no beginning inventory. The carrying value on the balance sheet of the ending inventory of finished goods under variable costing would be