For 2021, Roberts Ltd., had sales of 160,000 units and production of 200,000 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. The company uses actual costing when calculating cost per unit. What is the ending finished goods inventory under absorption costing and variable costing?

A. $176,875, $114,375 B. $141,500, $ 91,500 C. $189, 754, $110, 650 D. $91,500, $141,500