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 3.00 Variable manufacturing overhead 3.00 Total variable manufacturing costs per unit $10.00 Fixed manufacturing overhead per year $142,800 In addition, the company has fixed selling and administrative costs of $161,400 per year. During the year, Roger produces 51,000 snow shovels and sells 46,260 snow shovels. What is the value of ending inventory using variable costing? Value of ending inventory $enter value of ending inventory in dollars