I need help with the following managerial accounting question involving full costing.

Q 5.14: Ramstead Incorporated recorded the following cost information for its first year of operations: Units produced Units sold: Direct materials purchased and used Direct labor: Variable manufacturing overhead Fixed manufacturing overhead: Variable selling and administrative expense: Fixed selling and administrative expense: 85,000 64,000 $595,000 $527,000 40% of direct labor $60,000 224,000 $130,000 Using full costing, what amount will Ramstead report as inventory on its balance sheet at fiscal year end? A $1,332,800 B $329,280 C $1,733,120 D $568,680