Gordon Company produces a single product that sells for $10 per unit. Last year there were no beginning inventories, 100,000 units were produced, and 80,000 units were sold. The company has the following cost structure:

The carrying value on the balance sheet of the ending finished goods inventory under absorption costing would be:

A) $80,000

B) $104,000

C) $110,000

D) $124,000

Thanks