MC Qu. 171 A manufacturer reports the following costs to produce... 005 A manufacturer reports the following costs to produce 19,000 units in its first year of operations: Direct materials, S19 per unit, Direct labor, $15 per unit, Variable overhead. $190.000, and Fixed overhead, $285.000. Of the 19.000 units produced, 18.100 were sold and 900 remain in inventory at year end. Under variable costing the value of the inventory is 8 02.12 Munple Choice O O O