I have no idea how to get the correct answer of 170,000

Last year, Harris Lid manufactured 17,000 units and sold 13,000 units. Production costs for the year were as follows: Direct materials.. f153,000 Direct labour......... f110,500 Variable manufacturing overhead. E204,000 Fixed manufacturing overhead.. f255,000 Other details for the year are: Sales.... $780,000 Variable selling and administrative expenses. $88,400 Fixed selling and administrative expenses.... f170,000 Opening inventory........... nil Assume that direct labour is a variable cost. Under absorption costing, the carrying value on the balance sheet of the closing inventory for the year would be: Select one: f130,800 f210,000 x Incorrect. Closing inventory in units = 4,000. Production costs per unit (full absorption costing) = 722,500 / 17,000 = f42.50. O f170,000 O f190,800 The correct answer is: f170,000