Indiana Company incurred the following costs during the past year when planned production and actual production each totaled 20.000 units: Direct materials used Direct labor Variable manufacturing overhead Feud manufacturing overhad Variable selling and administrative costs Fixed selling and administrative costs $280,000 120,000 160,000 100,000 60,000 90,000 If Indiana uses variable costing, the total inventoriable costs for the year would be: Select one a. $400,000 b. 5460,000 O c. 5560,000 d. 5620,000 O e$660,000