During its first year of operations, the McCormick Company incurred the following manufacturing costs:

$\backslash$table$[[$Direct materials,$$5$ per unit$],[$Direct labor,$$3$ per unit$],[$Variable overhead,$$4$ per unit$],[$Fixed overhead,$$363,000$ per year$]]$

The company produced $33,000$ units, and sold $27,000$ units, leaving $6,0,00$ units in inventory at year$-$end. What is the value of ending inventory under $.$ variable costing?

Multiple Choice

$$363,000$

$$138,000$

$$72,000$

$$435,000$