podle X A TROD.TO COST&:MANAG.ACCT.-214-04- Throughout the year, CBA Inc. produced a total of 5923 units and sold a total of 3216 units. (with zero beginning inventory) They had Variable production costs of $20 per unit and variable selling and administrative costs of $10 per unit. As for fixed costs, their fixed manufacturing overhead totaled $13221 while their fixed selling and administration totaled $12370 What it the total cost in dollars of the ending inventory assuming CBA Inc. uses the variable costing method? a. $54140 b. $27070 c. $27070 d. $182780 Hisense