The following information is available for Barnes Company for the fiscal year ended December 31: Beginning finished goods inventory in units Units produced 8,800 Units sold 6,000 $1,440,e00 Sales $ Materials cost 176,000 $ Variable conversion cost used , 88 $1,012,000 Fixed manufacturing cost Indirect operating costs (fixed) $ 90,000 The variable costing operating income is: Multiple Choice $158,000 $150,000 $170,000 $134,000 Prev