A Company manufactures a single product. The following data relate to the year just completed:Variable cost per unit:Manufacturing$ $43$ per unitSelling and administrative $($non$-$manufacturing$)$$ $15$ per unitFixed costs in totalManufacturing$ $145,000$Selling and administrative $($non$-$manufacturing$)$$ $95,000$During the last year, $5,000$ units were produced, and $4,800$ units were sold. There were no beginning inventories.The carrying value of finished goods inventory at the end of the year under variable costing would be:Choose...a$.$ $$5,800$ less than under absorption costing.b$.$ $$8,800$ greater than under absorption costing.c$.$ $$8,800$ less than under absorption costing.d$.$ The same as absorption costing