Indiana Company incurred the following costs during the past year when planned production and actual production each totaled 20,000 units:

Direct material used	$280,000
Direct labor	$120,000
Variable manufacturing overhead	$160,000
Fixed manufacturing overhead	$100,000
Variable selling and administrative costs	$60,000
Fixed selling and administrative costs	$90,000

If Indiana uses variable costing, what would be the total inventorial costs for the year?

$9.50.

$25.00.

$28.00.

$33.00.

$40.50.