Roger Manufacturing produces snow shovels. The selling price per snow shovel is $28.00. There is no beginning inventory. Costs involved in production are: Direct material Direct labor $4.00 4.00 Variable manufacturing overhead 3.00 Total variable manufacturing costs per unit $11.00 Fixed manufacturing overhead per year $155,040 In addition, the company has fixed selling and administrative costs of $149,800 per year. During the year, Roger produces 45,600 snow shovels and sells 40,650 snow shovels. Exercise 5.11 Your Answer Correct Answer Your answer is correct. What is the value of ending inventory using full costing? Value of ending inventory $ 71,280