Preston Racquets Manufactures Tennis Racquets -Using Variable Costing,what Is the Variable Cost of Goods Available

Preston Racquets manufactures tennis racquets.The following data are available for last month. $$\begin{array} { | l | r | } \hline \text { Units in bepinging inventory } & 0 \\\hline \text { Units produced during year } & 1,200 \text { racquets } \\\hline \text { Units in ending inventory } & \text { 200 racquets } \\\hline \text { Sales comrissions per racquet } & \$ 10.00 \\\hline \text { Fixed manufacturing coverhead } & \$ 48,000 \\\hline \text { Fixed marketing expenses } & \$ 12,000 \\\hline \text { Selling price per racquet } & \$ 200 \\\hline \text { Variable manufacturing cost per racquet } & \$ 110 \\\hline\end{array}$$
-Using variable costing,what is the variable cost of goods available for sale for last month?

A) $240,000
B) $110,000
C) $ 12,000
D) $132,000