20. Preparing for my upcoming mid-term using these practice problems. Would be grateful if one could help.

Walker Manufacturing began its operations on January 1 of the current year. Walker produced 10,000 units during the year, sold 8,000 units at an average cost of $22 per unit, and had 2,000 units in ending inventory. Variable production costs were $14 per unit, variable selling expenses were $2 per unit, fixed overhead totaled $12,000, and fixed selling and administrative expenses totaled $30,000. Under absorption costing, what was Walker's ending inventory on the balance sheet? Answers A-D A $30,400 B $2,400 $30,000 D $28,000 O