The following information is available for Barnes Company for the fiscal year ended December 31: Beginning finished goods inventory in units Units produced Units sold Sales Materials cost Variable conversion cost used Fixed manufacturing cost Indirect operating costs (fixed) 6,400 4,800 $ 624,000 $ 128,000 $ 64,000 $ 352,800 $ 96,000 The following information is available for Barnes Company for the fiscal year ended December 31: Beginning finished goods inventory in units Units produced Units sold Sales Materials cost Variable conversion cost used Fixed manufacturing cost Indirect operating costs (fixed) 6,400 4,800 $ 624,000 $ 128,000 $ 64,000 $ 352,800 $ 96,000