Peterson Corporation produces a single product. Data from the company's records for last year follow: Units in beginning inventory Units produced Units sold Sales Manufacturing costs: 0 70,000 60,000 $1,400,000 $630,000 $315,000 Variable Fixed Selling and administrative expenses: $98,000 $140,000 Variable Fixed Under variable costing the value of the ending finished goods inventory would be: O $90,000 o $105,000 O $135,000 O $104.000