Seattle Co. shows the following information for the year ended December 31, 20x7: Units manufactured 92829 Units sold 81629 Cost of goods manufactured Variable Fixed $761686 420851 Operating expense Variable Fixed $102178 157329 At the beginning of the year, the company had a finished goods inventory of 0. Under absorption costing, what would the cost of the ending finished goods inventory be? Select one: ca. $173985 b. $142675 c. $91899 d. $162251