Consider the following information:

	Q1	Q2	Q3
Beginning inventory (units)	0	H	600
Budgeted units to be produced	200,000	200,000	200,000
Actual units produced	199,500	200,600	O
Units sold	A	200,400	P
Variable manufacturing costs per unit produced	$100	$100	$100
Variable selling costs per unit sold	$25	$25	$25
Budgeted fixed manufacturing costs	$4,000,000	$4,000,000	$4,000,000
Fixed selling costs	$1,000,000	$1,000,000	$1,000,000
Selling price per unit	$200	$200	$200
Variable costing operating income	$9,932,500	I	$10,052,500
Absorption costing operating income	B	$10,034,000	Q
Variable costing beginning inventory ($)	C	$40,000	R
Absorption costing beginning inventory ($)	D	J	S
Variable costing ending inventory ($)	E	K	$30,000
Absorption costing ending inventory ($)	F	L	$36,000
PVV	G	M	T
Allocated fixed manufacturing costs	$3,990,000	N	$4,008,000

There are no price, efficiency, or spending variances, and any production-volume variance is directly written off to cost of goods in the quarter in which it occurs.

Complete the missing figures from the above Table. When you write your answer, please use the following format:

Letter: Answer

For example,

A: 20,000