The following information is available for Barnes Company for the fiscal year ended December 31:

Beginning finished goods inventory in units		0
Units produced		6,800
Units sold		5,000
Sales	$	650,000
Materials cost	$	136,000
Variable conversion cost used	$	68,000
Fixed manufacturing cost	$	442,000
Indirect operating costs (fixed)	$	100,000

Cost of goods sold using variable costing is:

Multiple Choice

A) $155,000

B) $116,000

C) $150,000

D) $46,000