During the first year of operations, the Mccormick Company incurred the following manufacturing costs: Direct Materials, $5 per unit, Direct Labor, $3 per unit, variable overhead, $4 per unit, and fixed overhead $363,000. The company produced 33,000 units, and sold 27,000 units, leaving 6,000 units in inventory at year- end. What is the value of ending inventory under variable costing?

a. 72,000

b. 138,000

c.66,000

d. 363,000