gordon company had no work-in-process inventories at year-end of its initial calendar year. units produced 10,000 units sold 9,000 direct materials used $20,000 direct labor incurred $10,000 fixed factory overhead $12,500 variable factory overhead $ 6,000 fixed selling and administrative expenses $15,000 variable selling and administrative expenses $ 2,250 finished goods inventory, january 1 nonewhat is gordon's finished goods inventory cost at december 31, under the variable (direct) costing method?