Sky Company manufactures widgets:

	Unit variable cost	Total fixed cost
Manufacturing cost	$114	$810,000
Selling and administrative expense	$20	$243,000

In its first year of operations, the company produced 60,000 units but sold only 54,000 units. What is the total cost that would be assigned to the 6,000 units remaining in the finished goods inventory at the end of the first year of operations under variable costing?

$804,000

$912,000

$684,000

$765,000