The accounting records for Poole Manufacturing Company included the following cost information relating to its first year of operations: Direct materials Direct labor Fixed manufacturing overhead Variable manufacturing overhead $ 27,000 $ 46,000 $ 44,000 $ 16,000 Assume the company produced 10,000 units of inventory and sold 6,600 of these units for $109,560. What amount of finished goods will be reported on the balance sheet at the end of the year under absorption costing? Multiple Choice 0 $39780 0 $30,260 0 $45.220 0 $133,000