9) McFadden, Inc. has collected the following data. (There are no beginning inventories.) Units produced Sales price Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Variable selling and administrative costs Fixed selling and administrative costs units S150 50 13 r unit er unit per unit er unit er year er unit er year $18,700 $5 $18,800 What is the ending balance in Finished Goods Inventory using variable costing if 550 units are sold? A) $2500 B) $3400 C) $900 D) $3150