Harold's Produces Windmills That Store Power for Residential Use

Harold's produces windmills that store power for residential use. Production data for the first month follow:

- If Harold's had beginning inventory of 10 units that had a $3,000 absorption cost per unit, what would be the cost of the ending inventory under absorption costing?

A) $4,100
B) $102,500
C) $91,500
D) $60,000