Nathan Inc. provides the following cost information for producing 12,000 units of inventory during the current month:

Direct materials	$56,000
Direct labor	$78,000
Variable manufacturing overhead	$28,000
Fixed manufacturing overhead	$30,000
Variable Selling and Administrative Costs	$28,000
Fixed Selling and Administrative Costs	$15,000

There was no inventory at the beginning of the period. If 2,000 units of inventory remain unsold at the end of the period, compute the amount of inventory to be reported in the balance sheet at the end of the current month under variable costing.

Group of answer choices

a $31,000

b $32,000

c $39,160

d $27,000