Angels R Us Is Currently Operating at 100% Capacity and Incurred

Multiple Choice

Angels R Us is currently operating at 100% capacity and incurred the following costs during the first month of operations: If the company has ending inventory of 1,600 units for the month, how much inventory would be reported on the balance sheet using variable costing?

A) $64,000.
B) $56,000.
C) $66,400.
D) $78,400.