Surland Compony produced $10,500$ urits during the past pear but sold oniy $9,000$ of the units. The following addzonal information is dgo zuatable

$\backslash$table$[[$Direct materials used,$$94,975.$ there is no work in process inventory at the beginning of the year. sunland did not have any begning finished goods inventory either $.$calculate sunlanSunland company's finished goods inventory cost on dec$31$ under variable costing.