At Exodus Inc., 40,000 units are produced and 30,000 units are sold for a total of $720,000 in the first year of operations, resulting in operating income of $240,000. Fixed manufacturing costs are $120,000 and administrative costs are $80,000. Given this, the cost of the ending finished goods inventory under the absorption costing approach is

Select one:

a. $120,000.

b. $90,000.

c. $110,000.

d. $ 70,000.

e. $80,000.

f. not able to be determined from the provided information.

g. $100,000.