Westwood Company Has the Following Information the Current Year:
Eastwood

Multiple Choice

Westwood Company has the following information the current year:
Eastwood had no beginning inventories.
$\begin{array}{lr}\text { Selling price } & \$ 300 \text { per unit } \\\text { Variable production costs } & \$ 80 \text { per unit produced } \\\text { Variable selling and administrative expenses } & \$ 32 \text { per unit sold } \\\text { Fixed production costs } & \$ 400,000 \\\text { Fixed selling and administrative expenses } & \$ 280,000 \\\text { Units produced } & 20,000 \text { units } \\\text { Units sold } & 16,000 \text { units }\end{array}$
-Refer to the Figure.What is the cost of ending inventory for Westwood using the variable costing method?

A) $80,000
B) $120,000
C) $180,000
D) $320,000