The accounting records for Moss Manufacturing Company Included the following cost information relating to its first year of operations: Direct materials Direct labor Fixed manufacturing overhead Variable manufacturing overhead $27,500 $45,000 $45,000 $15,000 Assume the company produced 10,000 units of inventory and sold 6,500 of these units for $107,250. What amount of finished goods will be reported on the balance sheet at the end of the year under variable costing