Last year, richmon company produced 10,000 units and sold 6,000 units at a price of $20. costs for the last year were as follows: direct materials $30,000 direct labor 38,000 variable factory overhead 8,000 fixed factory overhead 40,000 variable selling expense 5,000 fixed selling expense 4,900 fixed administrative expense 11,000 fixed factory overhead is applied based on expected production. last year, richmon expected to produce 10,000 units. assuming that beginning inventory was zero, what is the value of ending inventory under absorption costing? (note: round answers to the nearest dollar.) a.$38,000 b.$46,400 c.$10,000 d.$50,000 e.$31,000