Vintage Co. made 4,000 units of a product during its first year of operations and sold 3,000 units for $600,000. There was no ending work-in-process inventory. Total costs were $600,000:

Direct materials and direct labour..........................................$250,000

Manufacturing overhead (50% fixed).....................................$200,000

Marketing and administrative costs (100% variable).............$150,000

What is the cost of the 1,000 units of finished goods ending inventory under variable costing?

a. $150,000

b. $125,000

c. $112,500

d. $ 87,500

e. $ 62,500