The following information is from JKL Company's records for the year ended December 31, 2020: Sales $1,400,000 Cost of goods manufactured Variable Fixed 630,000 315,000 Operating expenses Variable 98,000 Fixed Units manufactured 140,000 70,000 units 60,000 units Units sold Finished goods inventory, January 1, 2020 0 What would be the cost of the ending finished goods inventory under absorption costing? Select one: a $105,000 b. $135,000 c. $90,000 d. $104,000