Indiana Company Incurred the Following Costs During the Past Year

Indiana Company incurred the following costs during the past year when planned production and actual production each totaled 20,000 units: $$\begin{array} { l r } \text { Direct material used } & \$ 280,000 \\\text { Direct labor } & 120,000 \\\text { Variable manufacturing overhead } & 160,000 \\\text { Fixed manufacturing overhead } & 100,000 \\\text { Variable selling and administrative cost } & 60,000 \\\text { Fixed selling and administrative cost } & 90,000\end{array}$$ If Indiana uses variable costing, the total inventoriable costs for the year would be:

A) $400,000.
B) $460,000.
C) $560,000.
D) $620,000.
E) $660,000.