Last Year, Harris Company Manufactured 17,000 Units and Sold 13,000

Multiple Choice

Last year, Harris Company manufactured 17,000 units and sold 13,000 units. Production costs for the year were as follows:

Sales were $780,000 for the year, variable selling and administrative expenses were $88,400, and fixed selling and administrative expenses were $170,000. There was no beginning inventory. Assume that direct labour is a variable cost.
-Under absorption costing,what was the carrying value on the balance sheet of the ending inventory for the year?

A) $0.
B) $170,000.
C) $190,800.
D) $230,800.