Help During its first year of operations, the McCormick Company incurred the following manufacturing costs Direct materials. $5 per unit, Direct labor, 53 per unit Variable overhead, 54 perunt, and Fixed over $363,000. The company produced 33,000 units, and sold 27.000 units, leaving 6,000 units in inventory at year end. What is the value of ending inventory under variable costing Multiple Choice o $72,000 o $138,000 o $66,000 o $363,000