Please assist with step by step calculation. The pound value?

Columbia Company's variable costing statement of comprehensive income for November appears below: Columbia Company Statement of Comprehensive Income For the month ended November 30 Sales (40,000) units * $30 per unit $1,200,000 Variable expenses: Variable cost of goods sold: Beginning inventory (8,000 units) E144,000 Add: Variable cost of goods manufactured. 630,000 Good available for Sale. 774,000 Less: Ending Inventory (3,000 units) 54,000 Variable cost of goods sold 720,000 Variable selling expenses 160,000 Contribution margin 880,000 Fixed expenses: 320,000 Manufacturing 140.000 Selling and admin 35,000 Total fixed expenses 175,000 Operating profit E145,000 The pound value of the company's inventory on November 30 under the absorption costing method would be: Multiple Choice E81,000. $78,000. E66,000.