Number of units produced 30,000 Number of units sold 28,000 Selling price $20 Beginning inventory 0 Fixed selling and administrative costs $ 20,000 Fixed manufacturing overhead $ 150,000 Direct materials cost per unit 2 Direct manufacturing labor 6 Variable manufacturing overhead per unit 4 Variable selling expenses per unit 2 FMOH per unit 5 Cost of Goods Sold and Ending inventory under Absorption costing method and Cost of Goods Sold and Ending Inventory under Variable costing method are: A. $476,000 & $34,000 and $336,000 & $24,000 B. $456,000 & $36,000 and $360,000 and $34.000 C. $222,000 & $30,000 and $320,000 & $24,000 D. None of them NA