Last year, Baker Company produced 30,000 units and sold 28,000 units. Beginning inventory was zero. During the period, the following costs were incurred:

Indirect labor (variable)	$ 60,000
Indirect materials (variable)	30,000
Other variable overhead	90,000
Fixed manufacturing overhead	180,000
Fixed administrative expenses	150,000
Fixed selling expenses	120,000
Variable selling expenses per unit	40
Direct labor, per unit	80
Direct materials, per unit	20

Required: Compute the dollar amount of ending inventory using the following:

A.	Absorption costing
B.	Variable costing