In Henkel Company 50000 Units Are Produced and 40000 Units $\begin{array}{cc}\text { Absorption } & \text { Variable } \\ \underline{\text { Costing }} & \underline{ \text { Costing }}\end{array}$

In Henkel Company 50000 units are produced and 40000 units are sold. Variable manufacturing costs per unit are $8 and fixed manufacturing costs are $120000. The cost of the ending finished goods inventory under each costing approach is: $\begin{array}{cc}\text { Absorption } & \text { Variable } \\ \underline{\text { Costing }} & \underline{ \text { Costing }}\end{array}$
A) $\begin{array}{lrr}& \$ 104,000 & \$ 80,000 \\\end{array}$
B) $\begin{array}{lrr} & 104,000 && 100,000 \\\end{array}$
C) $\begin{array}{lrr}& 112,000 && 80,000 \\\end{array}$
D) $\begin{array}{lrr}& 1,120,000 & 100,000\end{array}$