Last year, Eta Company produced 20,000 units and sold 18,000 units at a price of $12. Costs for last year were as follows: Direct materials $20,000 Direct labor 35,000 Variable factory overhead 12,000 Foxed factory overhead 37,000 Variable selling expense 9,000 Foxed selling expense 7.500 Fixed administrative expense 15,500 Assuming that beginning inventory was zero, what is the value of ending inventory under variable costing? 57.500 56,700 510,400 Os12.050