Use the following data to answer the question Unit Data 2012 2013 2014 Beginning Inventory Production Sales ? ? 900 800 1250 600 800 1500 variable costs manufacturing cost per unit produced $900 $900 $900 marketing cost per unit sold produced $600 $600 $600 Fixed costs Manufacturing costs Marketing costs $450,000 $450,000 $450,000 $140,000 $140,000 $140,000 Using variable costing, what is value of ending inventory in 2012?