Jones company incurred the following costs while producing 100 chairs: units produced 100 chairs direct materials $10 per unit direct labor 15 per unit variable manufacturing overhead 3 per unit total fixed manufacturing overhead 2,000 variable selling and administrative 4 per unit fixed selling and administrative 3,000 what is the ending balance in finished goods inventory using absorption costing if 80 units are sold (assume no beginning inventory in finished goods inventory)?