3. Bernard Corporation gathered the following information for the year just ended Fixed costs: Manufacturing Marketing Administrative Variable costs per unit: Manufacturing Marketing Administrative $90,000 44 00 62,00 During the year, Bernard produced 60,000 and sold 50,000 units of product at a selling pr $9.00 per unit. There was no beginning inventory of product at the start of the year. Cost goods sold under absorption costing for the year is A) $650,000. B) $475,000 C) $490,000. D) $840,000. ) None of the above