Advanced Company reports the following information for the current year. All beginning inventory amounts equaled $0 this year.

Units produced this year		25,000	units
Units sold this year		15,000	units
Direct materials	$	9	per unit
Direct labor	$	11	per unit
Variable overhead	$	3	per unit
Fixed overhead	$	137,500	in total

Given Advanced Company's data, compute cost of finished goods in inventory under variable costing.

		$285,000
		$230,000
		$712,500
		$345,000
		$427,500