The following data relates to Mandarin Company.

Line Item Description	Numerical Data
Units in beginning inventory
Units produced	14,000
Units sold ($350 per unit)	13,000
Variable costs per unit:
Direct materials	$80
Direct labor	160
Variable overhead	60
Fixed costs:
Fixed overhead per unit produced	$30
Fixed selling and administrative expenses	150,000

Determine the value of ending inventory under absorption costing.

a.$240,000

b.$270,000

c.$300,000

d.$330,000