. Variable costing creates an incentive for managers to overproduce and build up inventory. Seattle Co., shows the following ed Units 1.00 Units sold for the year ended December 31,20x7 95130 75282 Variable $777269 421215 $75806 165000 Variable At the beginning of the year, the company had a finished goods inventory of 0. Under variable costing, what would the cost of the ending finished goods inventory be? Select one: a. S250053 D b. $204926 . $177986 ) d. $162170 ted by Burt