a company produces a single product. variable production costs are $13.30 per unit and variable selling and administrative expenses are $4.30 per unit. fixed manufacturing overhead totals $49,000 and fixed selling and administration expenses total $53,000. assuming a beginning inventory of zero, production of 5,300 units and sales of 4,250 units, the dollar value of the ending inventory under variable costing would be: multiple choice $18,480 $23,415 $13,965 $9,450