For 2019, Kim, Inc., had production of 200,000 units and sales of 160,000 units. Selling price is $6 per unit. There was no beginning inventory. Other information for the year included: Direct manufacturing $228,000 labor Variable manufacturing 120,000 overhead Direct materials 180,000 Variable selling expenses 144,000 Fixed administrative 96,000 expenses Fixed manufacturing 216,000 overhead There was no beginning Inventory - Compute ending finished goods inventory under absorption costing. 6 Compute Cost of Goods Sold under variable costing Compute net income under absorption costing