Beginning inventory in units 0

Units produced 4,800

Units sold 4,000

Sales $ 400,000

Material cost (unit level or variable) $ 96,000

Variable conversion cost used (Committed) $ 48,000

Facility-level or fixed manufacturing cost $ 72,000

Indirect operating costs (fixed) $ 80,000

The difference between the variable ending inventory cost and the absorption ending inventory cost is:

a. 800 units times $15 per unit indirect manufacturing cost

b. 800 units times $10 per unit material cost

c. 800 units times $20 per unit variable conversion cost plus $15 per unit indirect manufacturing cost plus $16.67 per unit indirect operating costs

d. 800 units times $20 per unit variable conversion cost plus $15 per unit indirect manufacturing cost