Crystal Corporation produces a single product. The company's variable costing income statement for the month of May appears below:

Crystal Corporation Income Staement For the month ended May 31
Sales ($21 per unit)	$ 905,100
Variable expenses:
Variable cost of goods sold	560,300
Variable selling expense	129,300
Total variable expenses	689,600
Contribution margin	215,500
Fixed expenses:
Fixed manufacturing overhead	141,640
Fixed selling and administrative	35,410
Total fixed expenses	177,050
Net operating income	$ 38,450

The company produced 35,410 units in May and the beginning inventory consisted of 8,520 units. Variable production costs per unit and total fixed costs have remained constant over the past several months.

The value of the company's inventory on May 31 under absorption costing would be:

My answers are either

$10,790

$16,600

$14,110

$21,600