The Following Information Pertains to Jack Corporation What Is the Value of the Ending Inventory Using the c

The following information pertains to Jack Corporation:
$$\begin{array} { l c } \text { Beginning Inventory } & 1,000 \text { units } \\\text { Ending Inventory } & 10,000 \text { units } \\\text { Direct labor per unit } & \$ 13 \\\text { Direct materials per unit } & 5 \\\text { Fixed overhead per unit } & 7 \\\text { Fixed SG\&A costs per unit } & 5 \\\text { Variable overhead per unit } & 2 \\\text { Variable SG\&A costs per unit } & 1\end{array}$$ What is the value of the ending inventory using the variable costing method?

A) $150,000
B) $240,000
C) $200,000
D) $208,000