. A company had no beginning inventory, and it sold 300,000 units during the year and at the end of the year they had 20,000 still in finished goods. During the year, they incurred fixed factory costs of $500,000 and variable factory costs of $800,000. If the company used absorption costing instead of variable costing, its ending inventory would be greater by:

A. $81,250

B. $31,250

C. $33,333

D. $0