This year, Amber purchased a business that processes and packages landscape mulch. Approximately 20% of administration time, space, and expense are spent on the manufacturing process. At the end of the year, Amber's accountant indicated that the business had processed 10 million bags of mulch, but only 1 million bags remained in the ending inventory. a. What is Amber's tax basis in her ending inventory if the UNICAP rules are used to allocate indirect costs to inventory? (Assume direct costs are allocated to inventory according to the level of ending inventory. In contrast, indirect costs are first allocated by time spent and then according to level of ending inventory.) Note: Leave no answers blank. Enter zero if applicable. Costs Tax Inventory Material: Mulch and packaging $ 500,000 Material: Administrative supplies 25,000 Salaries: Factory labor Salaries: Sales & advertising 1,200,000 350,000 Salaries: Administration 520,000 Property taxes: Factory 460,000 Property taxes: Offices 270,000 Depreciation: Factory 800,000 Depreciation: Offices 150,000 Total Inventory Costs