Beginning finished goods inventory in units Units produced Units sold Sales Materials cost Variable conversion cost used Fixed manufacturing cost Indirect operating costs (fixed) 0 6,000 4,600 $ 598,000 $ 120,000 $ 60,000 $ 270,000 $ 92,000 Cost of goods sold using variable costing is: Multiple Choice $113,600 $138,000 $147,600 $43,600