A. 170,346

B. 231,846

C. 197,846

D. 240,346

Krepps Corporation produces a single product. Last year, Krepps manufactured 27,540 units and sold 22,200 units. Production costs for the year were as follows: Sales totaled $1,098,900 for the year, variable selling and administrative expenses totaled $115,440, and fixed selling and admine totaled $176,256. There was no beginning inventory. Assume that direct labor is a variable cost. Under absorption costing, the ending inventory for the year would be valued at