A manufacturer reports the following costs to produce $27,000$ units in its first year of operations: direct materials, $$27$ per unit, direct labor, $$23$ per unit, variable overhead, $$243,000,$ and fixed overhead, $$378,000.$ Of the $27,000$ units produced, $25,900$ were sold, and $1,100$ remain in inventory at year$-$end. Under variable costing, the value of the inventory is:

Multiple Choice

$$55,000.$

$$64,900.$

$$80,300.$

$$70,400.$

$$39,600.$