Timkon Manufacturing Has Provided the Following Operating Results for Its

Timkon Manufacturing has provided the following operating results for its recent operations:
$\begin{array}{lr}\text { Beginning inventory of finished goods } & 4,500 \\\text { Units produced (no work in process) } & 10,000 \\\text { Units sold } & 12,500 \\\text { Units in ending inventory of finished goods } & 2,000\\\text { Sales price }&\$ 50 \text { per unit }\\\text { Variable manufacturing costs }&\$ 20 \text { per unit }\\\text { manufactured Variable selling expenses }&\$ 2 \text { per unit sold }\\\text { Variable administrative expenses } & \$ 1 \text { per unit sold Fixed manufacturing } \\\text { costs for the year } & \$ 100,000 \\\text { Fixed selling expenses for the year } & \$ 52,000 \\\text { Fixed administrative expenses for the year } & \$ 84,000\end{array}$
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Assuming beginning inventory cost per unit is not different than ending inventory cost per unit, the value of the ending inventory under direct costing is:

A) $60,000
B) $46,000
C) $40,000
D) $63,000