ABC Co's expected and actual figures for the 2020 financial year, its first year of operations, were as follows: Budgeted production: 100,000 units Actual production: 150,000 units Budgeted direct labor hours: 200,000 hours Actual direct labor hours: 450,000 hours Budgeted direct labor rate: $11 per hour Actual direct labor rate: $9 per hour Budgeted fixed manufacturing overhead: $150,000 Actual fixed manufacturing overhead: $225,000 ABC Co sold 120,000 units and had no ending WIP (only FG). Fixed manufacturing overhead is allocated on the basis of direct labor hours. ABC Co uses absorption costing. A)What was COGS for the year under actual absorption costing? B)Before accounting for any variances, what was the ending finished goods balance for the year under normal absorption costing?.