For 2020, Roberts Ltd., had sales of 150,000 units and production of 190,000 units. Other information for the year included: Direct manufacturing labor Variable manufacturing overhead Direct materials Variable selling expenses Fixed administrative expenses Fixed manufacturing overhead $ 197,500 100,000 160,000 100,000 100,000 250,000 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. O a. $135,950, $93, 755 b. $176,875, $114,375 O $148, 800, $ 96,400 O d. $202,140, $130, 710