Saved Assume the following information for a company that produced 10,000 units and sold 9,000 units during its first year of operations: Per Unit Per Year Selling price $ 200 Direct materials $ 65 Direct labor $ 50 Variable manufacturing overhead $ 8 Sales commission $ 8 Fixed manufacturing overhead $ 300, 000 Using variable costing, what is the cost of the company's ending inventory? Multiple Choice O $123,000 $153,000 O $131,000 O $18,000