Steele Corporation has the following information for January, February, and March: Production costs per unit (based on 10,000 units) are as follows: There were no beginning inventories for January, and all units were sold for $50. Costs are stable over the three months. What is the value of Steele Corporation's ending inventory for January using the variable costing method? a. 590,000 b. 5260,000 c. 5108,000 d. 578,000