Sprinkle Co$.$ sells its product for $$20$ per unit. During $2013,$ it produced $60,000$ units and sold $50,000$ units $($there was no beginning inventory$).$ Costs per unit are: direct materials $$5,$ direct labor $$3,$ and variable overhead $$1.$ Fixed costs are: $$240,000$ manufacturing overhead, and $$30,000$ selling and administrative expenses. Ending inventory under variable costing is

$$ $$90,000.$

$$130,000.$

$$200,000.$

$$450,000.$