A company has collected the following information: Units produced 1,000 Units sold 800 @ $40 DM, DL, VOH $5.00 per unit Fixed Overhead $16,000 Variable Selling & Admin $1.00 per unit Fixed Selling $12,000 The company had no beginning inventory. Total fixed product cost in ending inventory and total fixed product cost in cost of goods sold when using absorption costing would be: O $3,200 in El and $8,800 in COGS. $4,800 in El and $11,200 in COGS. O $3,200 in El and $12,800 in COGS. O $4,000 in El and $12,000 in COGS.