Medved Company reported the following information about the production and sale of its only product during the first month of operations: Selling price per unit $225.00 Sales $315,000 Direct materials used $160,000 Direct labor $100,000 Variable factory overhead $60,000 Fixed factory overhead $80,000 Variable selling and administrative expenses $20,000 Fixed selling and administrative expenses $30,000 Production volume variance 0 Ending inventory, Direct Materials 0 Ending inventory. Work-in-process 0 Ending inventory. Finished Goods 600 units + A. $135,000 B. $120,000 OC. $78,000 OD. $96.000 Selling price per unit $225.00 Sales $315,000 Direct materials used $160,000 Direct labor $100,000 Variable factory overhead $60,000 Fixed factory overhead $80,000 Variable selling and administrative expenses $20,000 Fixed selling and administrative expenses $30,000 Production volume variance 0 Ending inventory, Direct Materials 0 Ending inventory, Work-in-process 0 Ending inventory, Finished Goods 600 units Under absorption costing, what is the cost of the ending inventory of finished goods? O A. $135,000 OB. $120,000 OC. $78,000 D. $96,000