What is Acme's ending inventory balance under variable costing?
 

Acme Company produces a single product. During the current year, Acme produced 6,020 units and sold 5,920 units. There was no beginning inventory. Production costs for the year are as follows: Variable production costs, per unit $35 Variable selling and administrative expenses, per unit $13 Total fixed production costs $96,320 Total fixed selling and administrative expenses $84,760