The following information is available for Barnes Company for the fiscal year ended December 31: 0 Beginning finished goods inventory in units Units produced Units sold Sales Materials cost Variable conversion cost used Fixed manufacturing cost Indirect operating costs (fixed) 5,400 4,300 $ 559,000 $ 108,000 $ 54,000 $ 162,000 $ 86,000 The absorption costing ending inventory is: The absorption costing ending inventory is: Multiple Choice $38,000 O $54.000 O $66,000 O $70,000