Des Moines, Inc. started the month with no beginning inventories. During the month, the firm made 600 units, sold 500 of them, and collected the following data: Sales price $120 per unit Direct materials $30 per unit Direct labor $10 per unit Variable MOH $7 per unit Fixed MOH $17,900 per month Variable selling and admin. costs $4 per unit Fixed selling and admin. costs $10,600 per unit What is the balance in the Finished Goods Inventory at the end of the month using variable costing? A. $4,000 B. $4,700 C. $1,700 D. $3,000