Playtime Toys began operations on January 1, 2011. During January it produced 2,000 toys and sold 1,850 toys.

The following are needed to make 1 toy:

Wood 2 board feet at $3 per foot

Paint 1.5 quarts at $2 per quart

Direct labor 3 hours at $6 per hour

Manufacturing overhead is applied at a rate of $4 per direct labor hour.

Given this information, ending inventory would be:

a) 5850 b) 4050 c) 5250 d) 4650