In 2017, its first year in business, Yeti produces its first hot/cold tumblers. That year 100,000 tumblers are produced and 90,000 tumblers are sold. Other information for the year includes: Direct materials $20.00 per tumbler Direct manufacturing labor $ 4.00 per tumbler Variable manufacturing costs $10.00 per tumbler Sales commissions $ 1,50 per tumbler Fixed manufacturing costs $750,000 per year Administrative expenses, all fixed $400,000 per year What is the value of Yeti's ending tumbler Inventory under absorption costing and under variable costing? O A. absorption $455,000; variable $340,000 OB. absorption $415,000; variable $340,000 O c. absorption $470,000; variable $355,000 OD. absorption $430,000; variable $355,000