Swan Textiles Inc. produces and sells a decorative pillow for $103.00 per unit. In the first month of operation, 2,000 units were produced and 1,800 units were sold. Actual fixed costs are the same as the amount budgeted for the month. The fixed cost budget is based on the production of 2,000 units. Other information for the month includes: Variable manufacturing costs Variable marketing costs $25.00 per unit $9.00 per unit $13.00 per unit $24.00 per unit Fixed manufacturing costs Administrative expenses, all fixed Ending inventories: Direct materials WIP Finished goods A. $124,200 B. $135,400 C. $140,400 D. $169,200 -0- -0- 200 units