Question 18 (2 points) Units in beginning inventory........ Units produced ......... Units sold............................. 9,000 8,000 Variable costs per unit: Manufacturing.................. Selling and administrative...... Fixed costs in total: Manufacturing.............. Selling and administrative .......... $27,000 Whitney, Inc. produces a single product. The following data pertain to one month's operations: The carrying value on the balance sheet of the ending finished goods inventory under absorption costing would be