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

Darker 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: $$\begin{array} { l r } \text { Indirect labour } & \$ 60,000 \\\text { Indirect materials } & 30,000 \\\text { Other variable manufacturing overhead } & 90,000 \\\text { Fixed manufacturing overhead } & 180,000 \\\text { Fixed administrative expenses } & 150,000 \\\text { Fixed selling expenses } & 120,000 \\\text { Variable selling expenses, per unit } & 40 \\\text { Direct labour, per unit } & 80 \\\text { Direct materials, per unit } & 20\end{array}$$ Required: Compute the dollar amount of ending Finished Goods Inventory using:
A. Absorption costing
B. Variable costing