Nute Corporation
the Following Information Pertains to Nute Corporation (The

Nute Corporation
The following information pertains to Nute Corporation (the per unit amounts apply to all years) : $$\begin{array} { l l } \text { Beginning inventory } & 1,000 \text { units } \\\text { Ending Finished Goods Inventory } & 6,000 \text { units } \\\text { Direct labour per unit } & \$ 40 \\\text { Direct materials per unit } & 20 \\\text { Variable manufacturing overhead per unit } & 10 \\\text { Fixed manufacturing overhead per unit } & 30 \\\text { Variable selling and administrative costs per unit } & 6 \\\text { Fixed selling and administrative costs per unit } & 14\end{array}$$
-Refer to Nute Corporation. What is the value of the ending Finished Goods Inventory using the variable costing method?

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