Westwood Company
Westwood Company Has the Following Information the Current

Westwood Company
Westwood Company has the following information the current year: $$\begin{array} { l l } \text { Selling sales price } & \$ 300 \text { per unit } \\\text { Variable production costs } & \$ 80 \text { per unit produced } \\\text { Variable selling and administrative expenses } &\$ 32 \text { per unit sold } \\\text { Fixed production costs } & \$ 400,000 \\\text { Fixed selling and administrative expenses } & \$ 280,000 \\\text { Units produced } & 20,000 \text { units } \\\text { Units sold } & 16,000 \text { units }\end{array}$$ The company had no beginning inventories
-Refer to Westwood Company. What is the cost of ending Finished Goods Inventory using the variable costing method?

A) $80,000
B) $180,000
C) $320,000
D) $380,000