The Following Information Pertains to Fondueland Corporation What Is the Value of Ending Inventory Using the Variable

The following information pertains to Fondueland Corporation: $\begin{array}{lr}\text { Beginning inventory } & 0 \text { units } \\\text { Ending inventory } & 5,000 \text { units } \\\text { Direct labor per unit } & \$ 20 \\\text { Direct materials per unit } & 16 \\\text { Variable overhead per } &\\\text { unit } &4 \\\text { Fixed overhead per unit } & 10 \\\text { Variable selling costs per } & 12 \\\text { unit } & \\\text { Fixed selling costs per } & 16 \\\text { unit } &\end{array}$ What is the value of ending inventory using the variable costing method?

A) $310,000
B) $250,000
C) $390,000
D) $200,000