For 206, Seelapsides, Inc., had sales of 5,000 units and production of 8,000 units. Other information for the year included: Direct manufacturing labor $100,000 Variable manufacturing overhead 90,000 Direct materials 210,000 Variable selling expenses 45,000 Fixed administrative expenses 265,000 Fixed manufacturing overhead 400,000 There was no beginning inventory. a. Compute the ending finished goods inventory under both absorption and variable costing. b. Compute the cost of goods sold under both absorption and variable costing