TB MC Qu. 2-102 (Algo) The variable ending inventory... The following information is available for Barnes Company for the fiscal year ended December 31: Beginning finished goods inventory in units Units produced Units sold Sales Materials cost Variable conversion cost used Fixed manufacturing cost Indirect operating costs (fixed) The variable costing ending inventory is: 0 5,800 4,500 $ 585,000 $ 116,000 $ 58,000 $ 232,000 $ 90,000