Doe company produces a single product. The company's variable costing income statement for ,April month ended, reads as follows: Sales ($22 per unit) $902,000. variable expenses= variable cost of goods sold $574,000 variable selling expense $123,000, Total variable expenses $697,000, contribution margin $205,000 fixed expenses= fixed manufacturing $106,680, fixed selling and admin. $71,120 , total fixed expenses $177,800 net operating income $27,200 The company produced 35,560 units in April and the beginning inv. consisted of 8770 units. Variable production costs per unit and total fixed costs have remained constant over the past several months. Under absorption costing, the ending inventory for month ended April 30 would be reported at?
a) $46,620,
b) $66,600,
c) $56,610,
d) $71,600