The accounting records for Moss Manufacturing Company disclosed the following cost information for 2014: Direct materials Direct labor Fixed manufacturing overhead Variable manufacturing overhead Assume the company produced 10,000 units of inventory, sold 6,000 of these units in 2014 for $196,000, and that there was no beginning finished goods inventory. What amount of ending finished goods inventory will be reported on the balance sheet under variable costing? S60,000 $80,000 $100,000 $20,000 a. $100,000 b.S96,000 C.$64,000 Od. none of these