Peterson Companys records for the year ended December 31 show that no finished goods inventory existed at January 1 and no work was in process at the beginning or end of the year.

Net sales		$1,400,000
Manufacturing costs:	Variable	630,000
	Fixed	315,000
Operating expenses:	Variable	98,000
	Fixed	140,000
Units manufactured		70,000
Units sold		60,000

What is Petersons finished goods inventory cost at December 31 under the variable costing method?
A.	$90,000
B.	$105,000
C.	$135,000
D.	$104,000