The accounting records for Poole Manufacturing Company included the following cost Information relating to its first year of operations: Direct materials Direct labor Fixed manufacturing overhead Variable manufacturing overhead $ 60,000 $ 80,000 $100,000 $ 20,000 Assume the company produced 10,000 units of inventory and sold 6,000 of these units for $192,000. What amount of finished goods will be reported on the balance sheet at the end of the year under absorption costing? Multiple Choice 0 $260,000 O $95.000 0 $104,000 0 $64,000