During its first year of operations, Bark Corporation manufactured 17,000 units of its product. Of these units, 11,900 were sold to customers for a selling price of $70.00 per unit. The costs incurred by Bark during the year are shown below: Direct labor cost per unit Direct materials cost per unit Total fixed overhead cost Total fixed selling cost Total variable overhead cost Total variable selling cost Amount $6.00 $4.00 $300,000 $55,000 $100,000 $98,000 What is the amount of ending inventory for the year using absorption costing (do not round Intermediate calculations)? Multiple Choice $110,400 $357,000 5171000 $81000 $120,000