The following data relates to Alpha Company.

Units in beginning inventory
Units produced	26,000
Units sold ($300 per unit)	21,000
Variable costs per unit:
Direct materials	$35
Direct labor	70
Variable overhead	30
Fixed costs:
Fixed overhead per unit produced	$45
Fixed selling and administrative expenses	160,000

Determine the value of ending inventory under variable costing.

a.$550,000

b.$900,000

c.$675,000

d.$525,000