During the most recent year, ABC Company reported the following data. During the year 10,000 units were produced and 9,000 units were sold. There were no units in beginning inventory. The following costs were incurred: direct materials = $8 per unit; direct labor = $9 per unit; variable overhead = $4 per unit; fixed overhead per unit = $5 per unit. Fixed selling and administrative expenses = $100,000 in total. Calculate cost of goods sold under variable costing.

Group of answer choices

$162,000

$189,000

$153,000

$279,000