Damp Company incurred the following costs while producing 580 units: direct materials, $14 per unit; direct labor, $30 per unit; variable manufacturing overhead, $16 per unit; total fixed manufacturing overhead costs, $12,180; variable selling and administrative costs, $6 per unit; total fixed selling and administrative costs, $8,120. There are no beginning inventories. What is the ending balance in Finished Goods Inventory using variable costing if 430 units are sold? O A. $9,000 O B. $9,900 OC. $8,120 OD. $6,880