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EX 20-1 Inventory valuation under absorption costing and variable costing Obj. 1 ventory, 780,800 At the end of the first year of operations, 6,400 units remained in the finished goods inventory The unit manufacturing costs during the year were as follows: Direct materials Direct labor Fixed factory overhead Variable factory overhead $75 35 15 12 Determine the cost of the finished goods inventory reported on the balance sheet unde A the absorption costing concept and (B) the variable costing concept