provide calculations

Bethany Company has just completed the first month of producing a new product but has not yet shipped any of this product. The product incurred variable manufacturing costs of $5,000,000, foxed manufacturing costs of $2,000,000, variable marketing costs of $1,000,000, and foxed marketing costs of $3,000,000. Under the varlable costing concept, the inventory value of the new product would be: 1. $11,000,000 b. 58,000,000. c. $6000,000. d. 55,000,000