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

Per UnitPer YearSelling price$ 200 Direct materials$ 70 Direct labor$ 50 Variable manufacturing overhead$ 8 Sales commission$ 8 Fixed manufacturing overhead $ 300,000

Using variable costing, what is the cost of the companys ending inventory?

Multiple Choice

$128,000

$158,000

$136,000

$23,000