The Following Information Pertains to Mayberry Ltd What Is the Value of the Ending Inventory Using the inventory

The following information pertains to Mayberry Ltd.: $\begin{array}{lr}\text { Beginning inventory } & 1,000 \text { units } \\\text { Ending inventory } & 6,000 \text { units } \\\text { Direct labour per unit } & \pm 40 \\\text { Direct materials per unit } & 20 \\\text { Variable overhead per unit } & 10 \\\text { Fixed overhead per unit } & 30 \\\text { Variable selling and admin. costs per unit } & 6 \\\text { Fixed selling and admin. costs per unit } & 14\end{array}$ What is the value of the ending inventory using the variable costing method?

A) £240,000
B) £360,000
C) £350,000
D) £420,000