Consider the following: Activity Cost A Cost B Cost C Inunits Total PerUnit Total PerUnit Total PerUnit $0.50 $50,000 $0.50 $45,000 $0.45 100,000 $50,000 200,000 100,000 300,000 150,000 $0.50 50,000 $0.25 60,000 $0.50 50,000 $0.167 75,000 $0.30 $0.25 Which of the costs, A, B, or C, is a variable cost? Consider the following taken from a schedule of cost of goods manufactured: Raw material used Direct labor Total manufacturing overhead Beginning work-in-process Cost of goods manufactured $140,000 $500,000 $600,000 $15,000 $1,205,000 What is the value of the ending work-in-process inventory