A company produces a single product. Variable production costs are $$13\mathrm{.}10$ per unit and variable selling and administrative expenses are $$4\mathrm{.}10$ per unit. Fixed manufacturing overhead totals $$47,000$ and fixed selling and administration expenses total $$51,000.$ Assuming a beginning inventory of zero, production of $5,100$ units and sales of $4,150$ units, the dollar value of the ending inventory under variable costing would be:

Multiple Choice

$$12,445$

$$20,995$

$$16,340$

$$8,550$