Cullumber Company sells its product for $ 26 per unit. During 2022, it produced 22500 units and sold 18000 units (there was no beginning inventory). Costs per unit are: direct materials $ 7, direct labour $ 6, and variable overhead $ 5. Fixed costs are: $ 337500 manufacturing overhead, and $ 90000 selling and administrative expenses. Ending inventory under variable costing is

$ 81000.

$ 418500.

$ 508500.

$ 405000.