x5 Bjorn Company makes tennis rackets and uses absorption costing. The following data are for its first month of operation: 0 1,500 6,000 7,500 192.00 Units Beg. Inventory Units End. Inventory Units Sold Units Produced Sales Price per unit Variable Cost per unit: Direct Materials Direct Labor Variable Manufacturing Overhead Variable Selling, General & Admin Fixed Costs: Fixed Manufacturing Overhead Fixed Selling, General & Admin 40.00 48.00 16.00 8.00 240,000 160,000 What is the product cost per tennis racket? What is the value of Bjorn's ending inventory