SN Help Sarve EN A manufacturer reports the following costs to produce 29.000 units first year of operation Direct materia, 29 per unit, Direct labor $25 per unit. Variable overhead. $210.000, and Fixed overhead, $406,000. Or the 29,000 units produced. 20100 were sold, and 900 remain in inventory at year-end. Under variable costing, the value of the inventory