The following data related to XYZ Company. Item 2019 2020 Budgeted production 4,000 4,000 Beginning inventory 0 800 Actual production 4,000 3,500 Sales 3,200 4,000 Selling price per unit $150 Direct material per unit $60 VOH per unit $20 Direct labor per unit $30 Variable marketing cost per $10 unit Actual fixed manufacturing $100,000 costs Actual fixed marketing costs $ 80,000 Compute the manufacturing costs expensed in 2019 under variable costing method. Select one: O a. $384,000 O b. $432,000 Oc. $540,000 Od. $112,000