Seattle Co. shows the following information for the year ended December 31, 20x7: Units manufactured 94136 Units sold 72680 Cost of goods manufactured Variable Fixed $768858 437402 At the beginning of the year, the company had a finished goods inventory of 0. Under variable costing, what would the cost of the ending finished goods inventory be? Select one: a. $21456 b. $75547 c. $175242 d. $274937