Leslie is reviewing information for their kayak business. Using the following table, determine the FG inventory for absorption costing for the first year where the actual production was 42,000 units, the sales volume in units was 39,000 and 1,400 units in year two beginning inventory. Budgeted variable operating expense $12 Budgeted fixed operating expense $850,000 Budgeted variable manufacturing expense $22.50 per unit Budget fixed manufacturing expense $1,200,000 Budgeted production 45,000 units Budgeted selling price $150 per unit