Flamingo Company makes bobbin cases. The budgeted material cost of each unit is $0.3. The budgeted direct labor hours per unit is 0.02 hours and wage rate is $15 per direct labor hour. The budgeted variable overhead per unit is $0.45 and fixed overhead for the year is $1,395,000. During the year, 15,500,000 units were expected to be produced and 150,000 units were budgeted for ending finished goods inventory. Calculate the total ending inventory cost. a. $192,000 b. $185,000 c. $168,000 d. $171,000