At the end of its fiscal year, Jubal Manufacturing recorded the data below:

Prime cost	$800,000
Variable manufacturing overhead	100,000
Fixed manufacturing overhead	160,000
Variable selling and other expenses	80,000
Fixed selling and other expenses	40,000

Using absorption costing, Jubals inventoriable costs are
A.	$1,060,000
B.	$900,000
C.	$980,000
D.	$800,000