Spar Limited Incurs the following costs to produce and sell a single product: Variable costs per unit: Direct materials Direct labour Variable manufacturing overhead Variable selling and administrative expenses Pixed costs per year Fixed manufacturing overhead Fixed selling and administrative expenses 16 15 7 4 260, 500 646,000 During the last year, 52,100 units were produced and 32,300 units were sold. The Finished Goods Inventory account at the end of the year shows a balance of $250,800 for the 6,600 unsold units. Required: 1-b. Show computations to support your answer. Variable Costing Absorption Gosting Direct materials Direct labour Variable manufacturing overhead Fixed manufacturing overhead Unit product cost Total cost, 6,600 units $ 0 $ 0 No b. At what dollar amount should the 6,600 units be carried in Inventory for external reporting purposes? Inventory vala for external reporting purposes