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) The absorption costing ending inventory is: Multiple Choice $175,000 $143,000 $171,000 $159,000 0 6,800 5,000 $650,000 $136,000 $ 68,000 $442,000 $ 100,000