For 2020, Roberts Ltd., had sales of 150,000 units and production of 210,000 units. Other information for the year included:

Direct manufacturinglabor$197,500

Variable manufacturingoverhead100,000

Directmaterials160,000

Variable sellingexpenses100,000

Fixed administrativeexpenses100,000

Fixed manufacturingoverhead250,000

There was no beginning inventory.

What is the ending finished goods inventory under absorption costing and variable costing?The company uses actual costing and rounds to the cent (two decimal places) when calculating cost per unit.

a.$115, 478, $ 120, 560

b.$176,875,$114,375

c.$202,200,$131, 400

d.$185, 950, $113, 755