The following information is available for Barnes Company for the fiscal year ended December 31: 6,200 Beginning finished goods inventory in units Units produced Units sold Sales Materials cost Variable conversion cost used Fixed manufacturing cost Indirect operating costs (fixed) 4,700 $ 611,000 $ 124,000 $ 62,000 $ 310,000 $ 94,000 The difference between the variable costing ending inventory and the absorption costing ending inventory is: Multiple Choice 1,500 units times $45 per unit materials cost. o 1500 nits times $50 ner linit fixed manufactur 1500 units ! @ e to search e 9