company produces a single product called int6. last year, sam darnold company manufactured 26,160 units and sold 20,900 units. production costs for the year were as follows: direct materials $188,352 direct labor $112,488 variable manufacturing overhead $224,976 fixed manufacturing overhead $470,880 sales totaled $971,850 for the year, variable selling and administrative expenses totaled $108,680, and fixed selling and administrative expenses totaled $190,968. there was no beginning inventory. assume that direct labor is a variable cost. under absorption costing, the ending inventory for the year would be valued at:
