Salem Company makes coat racks. The budgeted material cost of each unit is $6.75. The budgeted direct labor hours per unit is 0.25 hour, and the wage rate is $16 per direct labor hour. The budgeted variable overhead per unit is $1.25, and fixed overhead for the year is $1,650,000. During the year, 2,200,000 units were expected to be produced and 12,000 units were budgeted for ending finished goods inventory. Calculate the total ending inventory cost. a. $172,500 b. $153,000 c. $12,750 d. $186,000