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

Units produced this year	75,000	units
Units sold this year	45,000	units
Direct materials	$ 23	per unit
Direct labor	$ 25	per unit
Variable overhead	$ 3	per unit
Fixed overhead	$ 543,750	in total

Given Belle Company's data, compute cost of finished goods in inventory under variable costing.

Multiple Choice

• $873,600

• $2,184,000

• $1,310,400

• $1,530,000

• $1,193,400