ATCOY, Ltd. is a manufacturer that reports the following information from the current month for its product.

Sales price	$27.00 per unit
Manufacturing costs incurred this month:
DM	$8.50 per unit
DL	$6.25 per unit
Variable OH	$3.75 per unit
Fixed OH	$378,000 per month
Non-Manufacturing (i.e. Selling and Administrative) costs incurred this period:
Variable S&A	$0.80 per unit
Fixed S&A	$224,000 per month
Units in finished goods inventory, beginning of the month	0
Units produced this month	140,000
Units sold this month	120,000

Calculate the cost of ending finished goods inventory reported on the balance sheet as of the end of the month using variable costing:

Group of answer choices

None of the other answers are correct

$154,000

$424,000

$370,000

$386,000