Lorillard Corporation has the following information for April, May, and June 2018: April May June Units produced 12,500 12,500 12,500 Units sold 8,750 10,625 13,125 Production costs per unit (based on 12,500 units) are as follows: Direct materials $ 15 Direct labor 10 Variable factory overhead 7.50 Fixed factory overhead 5 Variable selling and admin. expenses 12.50 Fixed selling and admin. expenses 5 There were no beginning inventories for April 2018, and all units were sold for $50. Costs are stable over the three months. What is the April ending inventory for Lorillard Corporation using the variable costing method