Baker Company Produced 30,000 Units and Sold 28,000 Units in the Current

Baker Company produced 30,000 units and sold 28,000 units in the current year.Beginning inventory was zero.During the period,the following costs were incurred:
$\begin{array}{llr} \text { Indirect labour } &\$60,000\\ \text { Indirect materials} &30,000\\ \text { Other (variable overhead) } &90,000\\ \text { Fixed manufacturing overhead } &180,000\\ \text { Fixed administrative expenses } &150,000\\ \text { Fixed selling expenses } &120,000\\ \text {Variable selling expenses, per unit } &40\\ \text { Direct labour, per unit } &80\\ \text { Direct materials, per unit } &20\\\end{array}$
Compute the dollar amount of ending inventory using:
a.Absorption costing
b.Variable costing