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) 8,200 5,700 $ 741,000 $ 164,000 $ 82,000 $ 820,000 $ 114,000 Cost of goods sold using absorption costing is: Cost of goods sold using absorption costing is: Multiple Choice $494,000 $741,000 O $165,000 O $807,667 O