Assume the following information for a company that produced $10,000$ units and sold $9,000$ units during its first year of operations:

Per Unit Per Year

Selling price $ $200$

Direct materials $ $72$

Direct labor $ $50$

Variable manufacturing overhead $ $10$

Sales commission $ $8$

Fixed manufacturing overhead $ $300,000$

Using variable costing, what is the cost of the company$$s ending inventory?

Multiple Choice

$$132,000$

$$162,000$

$$140,000$

$$27,000$