The Difference Between the Variable Ending Inventory Cost and the Absorption

Multiple Choice

The difference between the variable ending inventory cost and the absorption ending inventory cost is:

A) 800 units times $15 per unit indirect manufacturing cost.
B) 800 units times $10 per unit material cost.
C) 800 units times $20 per unit variable conversion cost plus $15 per unit indirect manufacturing cost.
D) 800 units times $20 per unit variable conversion cost plus $15 per unit indirect manufacturing cost plus $16.67 per unit indirect operating costs.