Belle Company reports the following information for the current year. All beginning inventory amounts equaled $$0$ this year.

$\backslash$table$[[$Units produced this year,$10,000$ units$],[$Units sold this year,$6,000$ units$],[$Direct materials,$$10$ per unit$],[$Direct labor,$$12$ per unit$],[$Variable overhead,$$3$ per unit$],[$Fixed overhead,$$40,000$ in total$]]$

variable costing.

Multiple Choice

$$52,000$

$$98,000$

$$91,000$

$$117,600$

$$215,200$