Costmore Manufacturing has provided the following operating results for its first year operations: Beginning inventory of finished goods 0 Units produced (no work in process) 25,000 Units sold 20,000 Units in ending inventory of finished goods 5,000 Sales price $ 75 per unit Variable manufacturing costs $ 15 per unit manufactured Variable selling and administrative expenses $ 6 per unit sold Fixed manufacturing costs for the year $ 150,000 Fixed selling and administrative expenses for the year $ 164,000 Using direct costing, the value of ending inventory of finished goods is: Question 30 options: $180,000. $105,000. $135,000. $75,000