A company shows the following unit costs for its product:

            Direct materials         $40
            Direct labor                 30
            Variable overhead         2
            Fixed overhead             5

The company started the year with 8,000 units in inventory, produced 50,000  units during the year, and sold 55,000 units. The value of ending inventory is

  a.  greater under absorption costing than variable costing.
  b.  greater under variable costing than absorption costing.
  c.  the same under both variable and absorption costing.
  d.  There is no ending inventory.
  e.  This situation cannot happen.