The following information is available for Keller Co.'s new product line: Selling price per unit P15 Variable manufacturing cost per unit of production 8 Total annual fixed manufacturing costs 25,000 Variable administrative costs per unit of production 3 Total annual fixed selling and administrative expenses 15,000 There was no inventory at the beginning of the year. During the year, 12,500 units were produced and 10,000 units were sold. 15. The ending inventory, assuming that Keller uses direct costing would be