manufacturer reports the following costs to produce 18,000 units in its first year of operations: Direct materials, $18 per unit, Direct labor, $14 per unit, Variable overhead, $216,000, and Fixed overhead, $252,000. Of the 18,000 units produced, 17.500 wwere sold, and 500 remain in inventory at year-end. Under variable costing, the value of the inventory is: Multiple Choice O $15.000. $22,000 529.000 $23.000