Steele Corporation Has the Following Information for January, February, and March

Multiple Choice

Steele Corporation has the following information for January, February, and March:
Production costs per unit (based on 10,000 units) are as follows:
There were no beginning inventories for January, and all units were sold for $50. Costs are stable over the three months.
-Refer to Figure 8-8. What is the February ending inventory for Steele Corporation using the absorption costing method?

A) $39,000
B) $45,000
C) $135,000
D) $300,000