Trendy manufacturing has made available the following data (corresponding to the most recent accounting period):

Fixed manufacturing costs $12,000

Variable manufacturing costs $ 8 per unit

Variable selling and administrative costs $3 per unit

Fixed selling and administrative costs $5,000

Trendy produced 1,000 units and sold 80% of its production. The beginning inventory of finished goods for the period is zero.

The selling price is $25 per unit.

The cost of ending inventory under variable costing system is

	A.	$2,400 more than the cost of ending inventory under absorption costing system
	B.	$4,000 more than the cost of ending inventory under absorption costing system
	C.	$2,400 less than the cost of ending inventory under absorption costing system
	D.	$4,000 less than the cost of ending inventory under absorption costing system
	E.	$1,600 less than the cost of ending inventory under absorption costing system.