Jubi Company has an ending inventory balance of 5,800 units. There were no inventory at the beginning of the year. Variable and fixed manufacturing costs amounted to Php34 and Php16, respectively. Determine the ending inventory balance for absorption costing and variable costing, respectively A. Both at Php290,000 B. Both at Php197,200 C. Php290,000 and Php197,200 D. Php197,200 and Php290,000