At the end of its fiscal year, XYZ Manufacturing recorded the data below:

Prime cost $800,000

Variable manufacturing overhead100,000

Fixed manufacturing overhead160,000

Variable selling and other expenses80,000

Fixed selling and other expenses40,000

 If XYZ uses variable costing, the inventoriable costs for the fiscal year are

A. $800,000

B. $900,000

C. $980,000

D. $1,060,000