A Manufacturer Reports the Following Costs to Produce 10,000 Units

Multiple Choice

A manufacturer reports the following costs to produce 10,000 units in its first year of operations: Direct materials,$10 per unit,Direct labor,$6 per unit,Variable overhead,$70,000,and Fixed overhead,$120,000.
-Of the 10,000 units produced,9,200 were sold,and 800 remain in inventory at year-end.Under variable costing,the value of the inventory is:

A) $12,800.
B) $18,400.
C) $28,000.
D) $22,400.
E) $13,600.