The Following Data Pertain to One Month's Operations of Whitney

Multiple Choice

The following data pertain to one month's operations of Whitney, Inc.:
$\begin{array} { | l | r | } \hline \text { Units in beginning inventory } & 0 \\\hline \text { Units produced } & 9,000 \\\hline \text { Units sold } &8,000 \\ \hline \text { Variable costs per unit: } & \\\hline \text { Manufacturing } & \$ 10 \\\hline \text { Selling and administrative } & \$ 6 \\\hline \text { Fixed costs in total } & \\\hline \text { Manufacturing } & \$ 18,000 \\\hline \text { Selling and administrative } & \$ 27,000 \\\hline\end{array}$

-What was the carrying value on the balance sheet of the ending finished goods inventory under variable costing?

A) $10,000.
B) $12,000.
C) $16,000.
D) $19,000.