Sales Material cost (unit level or variable) Variable conversion cost used (Committed) Facility-level or fixed manufacturing cost Indirect operating costs (fixed) 16. The variable cost of goods sold is: A) $55,000 B) $60,000 C.) $90,000 D) $20,000 E) $30,000 17. The absorption operating income is: A) $70,000 B) $140,000 C) $56,000 D) $64,000 E) $78,000 18. The variable ending inventory is: A) $ 18,000 B) $ 4,000 C) $ 20,000 D) $ 12,000 E) $ 8,000 $200,000 $ 24,000 $ 48,000 $ 36,000 $ 40,000