The Following Information Pertains to Stark Ltd What Is the Value of Ending Inventory Using the Variable

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

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