is this correct?

During its first year of operations, the McCormick Company incurred the following manufacturing costs: Direct materials, 54 per unit. Dvect labor $3 per unit, Variable overhead, 53 per unit, and Fixed overhead $342.000. The company produced 38,000 units, and sold 29.500 units, leaving 8,500 units in inventory at year-end. What is the value of ending inventory under variable costing Multiple Choice O $85,000 S161,500 fo $76,500 O $342.000 O $85,000 $161,500 $76,500 $342,000 $427.000