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: A) $90,000 B) $200,000 C) $130,000 D) $450,000