Working out for this

Last year, Harris Lid manufactured 17,000 units and sold 13,000 units. Production costs for the year were as follows: Direct materials... f153,000 Direct labour. f110,500 Variable manufacturing overhead. E204,000 Fixed manufacturing overhead... $255,000 Other details for the year are: Sales $780,000 Variable selling and administrative expenses. E88,400 Fixed selling and administrative expenses... $170,000 Opening inventory. nil Assume that direct labour is a variable cost. Under absorption costing, the carrying value on the balance sheet of the closing inventory for the year wou be: Select one: E130,800 O E170,000 V Correa O E 190,800