Bonsai Company Incurred the Following Costs During the Past Year

Bonsai Company incurred the following costs during the past year when planned production and actual production each totaled 20,000 units: $\begin{array} { l r } \text { Direct materials used } & \$ 400,000 \\\text { Direct labour } & 320,000 \\\text { Variable manufacturing overhead } & 260,000 \\\text { Fixed manufacturing overhead } & 200,000 \\\text { Variable selling and administrative costs } & 80,000 \\\text { Fixed selling and administrative costs } & 70,000\end{array}$ If Bonsai uses variable costing, the total inventoriable costs for the year would be:

A) $720,000.
B) $800,000.
C) $980,000.
D) $1,060,000.
E) $1,330,000.