A.243,786

B.182,286

C.209,786

D.252,286

Krepps Corporation produces a single product. Last year, Krepps manufactured 30,030 units and sold 24,700 units. Production costs for the year were as follows $243,243 $126,126 $237,237 Direct materials Direct labor Variable manufacturing overhead $420,420 Fixed manufacturing overhead Sales totaled $1,272,050 for the year, variable selling and administrative expenses totaled $133,380, and fixed selling and administrative expenses totaled $195,195. 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