Triangle Inc manufactured 4,000 units of a product in its first year of operation. The were as follows:

Raw materials and direct labor: $ 250,000

Indirect manufacturing costs (fixed at 50%): $ 200,000

Marketing and administration costs: $ 150,000

Triangle Inc. has sold 3,000 units for a total price of $ 600,000. There were no finished goods at beginning inventory of the period. The cost of the closing inventory of finished goods calculated using the variable cost method amounts to:

$ 87,000

$ 62,500

$ 125,000