Information taken from Kombucha Cooperative's records for the most recent year is as follows: Direct material used $ 213,000 Direct labor 78,000 Variable manufacturing overhead 40,000 Fixed manufacturing overhead 66,000 Variable selling and administrative costs 34,000 Fixed selling and administrative costs 19,000 Required: Assuming Kombucha Cooperative's uses absorption costing, compute the inventoriable costs for the year. Compute the year's inventoriable costs using variable costing