A: 280,500

B: 300,500

C: 264,500

D: 288,500

The following information is available for Barnes Company for the fiscal year ended December 31: Beginning finished goods inventory in units Units produced Units sold Sales Materials cost Variable conversion cost used Fixed manufacturing cost Indirect operating costs (fixed) 8,200 5,7ee $ 1,368, eee $ 164,000 $ 82,000 $ 820,000 $ 88, see The variable costing operating income is