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XYZ Company produced 48,000 units of Product A during October and sold 45,000 units. There was no beginning inventory. Per unit product costs include the

XYZ Company produced 48,000 units of Product A during October and sold 45,000 units. There was no beginning inventory. Per unit product costs include the following: Direct material $25, Direct labor $20, Variable manufacturing overhead $15, and Fixed manufacturing overhead $10. Using direct costing, the value of XYZs ending inventory for October will be:

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$210,000.

$180,000.

$150,000.

$135,000.

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