Heto Amanucure reports the following costs to produce 10,000 unas in first year of operations: Direct materials, $10 per unit Director 56 per unit, Vortable overhoed 570,000, anded over $120,000 of the 10,000 units produced, 9.200 were sold, and 300 remain in viventory at year and Under variable casting, the value of the inventory is