Seattle Co. shows the following information for the year ended December 31, 20x7:

Units manufactured	92945
Units sold	76454

Cost of goods manufactured
	Variable	$789838
	Fixed	430642

Operating expense
	Variable	$79788
	Fixed	165000

At the beginning of the year, the company had a finished goods inventory of 0.

Under variable costing, what would the cost of the ending finished goods inventory be?

Select one:

a. $154296

b. $140139

c. $170367

d. $216547