TB MC Qu. 2-104 (Algo) The difference between 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 0 5,600 4,400 $ 572,000 $112,000 $ 56,000 $196,000 $ 88,000 Variable conversion cost used Fixed manufacturing cost Indirect operating costs (fixed) The difference between the variable costing ending inventory and the absorption costing ending inventory is: