The Following Information Is Available for Barnes Company for the Fiscal

The following information is available for Barnes Company for the fiscal year ended December 31:
$\begin{array}{llr} \text { Beginning finished goods inventory in units } &0\\ \text {Units produced } &4,800\\ \text { Units sold } &4,000\\ \text { Sales } &\$400,000\\ \text { Materials cost } &\$96,000\\ \text { Variable conversion cost used } &\$48,000\\ \text { Fixed manufacturing cost} &\$72,000\\ \text { Indirect operating costs (fixed) } &\$80,000\\\end{array}$

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The difference between the variable costing ending inventory and the absorption costing ending inventory is:

A) 800 units times $15 per unit fixed manufacturing cost.
B) 800 units times $10 per unit materials cost.
C) 800 units times $20 per unit variable conversion cost plus $15 per unit fixed manufacturing cost.
D) 800 units times $20 per unit variable conversion cost plus $15 per unit fixed manufacturing cost plus $16.67 per unit indirect operating costs.