Westburg, Inc. manufactures a single product. Assume the following data for 2018: Variable costs per unit: Selling and administrative, $14; Production, $38. Fixed costs in total: Production, $140,000; Selling and administration, $ 84,000. During 2018, 7,000 units were produced and 6,800 units were sold. Required Under variable costing, calculate the cost of one unit product. What would be the inventory carrying value of finished goods at December 31,2018, under variable costing