At the beginning of July, Alpha Industrial, which produces a single product, had no units in inventory. Fixed manufacturing costs were $$79,000.$ Production was $15,000$ units, but only $12,000$ units were sold. Ending inventory under variable costing was $$130,000.$ Ending inventory under absorption costing would therefore be

a$.$$$130,000$

b$.$$$145,800$

c$.$$$193,200$

d$.$$$228,750$