The Following Information Pertains to Shark Corporation -Refer to the Figure

Multiple Choice

The following information pertains to Shark Corporation:
$$\begin{array} { l r } \text { Beginning inventory } & 0 \text { units } \\\text { Ending inventory } & 6,000 \text { units } \\\text { Direct labour per unit } & \$ 2022 \\\text { Direct materials per unit } & 1618 \\\text { Variable overhead per unit } & 48 \\\text { Fixed overhead per unit } & 1012 \\\text { Variable selling costs per unit } & 1214 \\\text { Fixed selling costs per unit } & 1618\end{array}$$
-Refer to the Figure.What is the value of ending inventory when using the variable costing method?

A) $288,000
B) $320,000
C) $250,000
D) $390,000