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

Units produced this year $100,000$ units

Units sold this year $60,000$ units

Direct materials $ $28$ per unit

Direct labor $ $30$ per unit

Variable overhead $ $3$ per unit

Fixed overhead $ $850,000$ in total

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

Select one:

a$.$ $$1,742,400$

b$.$ $$2,440,000$

c$.$ $$1,610,400$

d$.$ $$2,904,000$

e$.$ $$1,161,600$