For 2019. ALIDA Inc. had sales of 75,000 units and production of 100,000 units. Other information for the year included: Direct manufacturing labor Variable manufacturing overhead Direct materials Variable selling expenses Fixed administrative expenses Fixed manufacturing overhead Beginning inventory $187.500 100,000 150,000 300,000 100,000 200,000 10,000 units Required: Compute the cost of ending finished goods inventory under VARIABLE costing. Please do NOT round any intermediate numbers.