Use the following data to answer the question

2012 2013 2014 Unit Data Beginning Inventory 0 ? ? Production 1000 800 1250 Sales 700 800 1500 variable costs manufacturing cost per unit produced $900 $900 $900 marketing cost per unit sold produced $600 $600 $600 Fixed costs Manufacturing costs $450,000 $450,000 $450,000 Marketing costs $140,000 $140,000 $140,000

Using variable costing, what is value of ending inventoryin 2013?