Pina sells its product for $80 per unit. During 2025 , it produced 121200 units and sold 106200 units. Costs per unit are: direct materials $25, direct labor $10, variable overhead $5, and variable operating expenses $3. Fixed costs are $969600 manufacturing overhead, and $76000 operating expenses. Assuming no variances were reported, no beginning inventory exists, and the company uses variable costing, what will be reported as the ending inventory value? $600000 $645000 $720000. $765000