Langdon Company produced 10,000 units during the past year, but only 9,000 of the units were sold. The following additional information is also available.Direct materials used ………….$90,000Direct labor incurred …………..$30,000Variable manufacturing overhead ………$24,000Fixed manufacturing overhead ……….$50,000Fixed selling and administrative expenses …..$70,000Variable selling and administrative expenses ….$10,000There was no work in process inventory at the beginning of the year, nor did Langdon have any beginning finished goods inventory.