For 2020, Roberts Ltd., had sales of 150,000 units and production of 210,000 units. Other information for the year included: Direct manufacturing labor $197,500 Variable manufacturing overhead 100,000 Direct materials 160,000 Variable selling expenses 100,000 Fixed administrative expenses 100,000 Fixed manufacturing overhead 250,000 There was no beginning inventory. Required: 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. $176,875, $114,375 b. $202,200, $131, 400 $115, 478, $ 120,560 d. $185, 950, $113, 755