Diggs Company incurred the following costs while producing 400 units: direct materials, $5 per unit; direct labor, $30 per unit; variable manufacturing overhead, $14 per unit; total fixed manufacturing overhead costs, $4,000; variable selling and administrative costs, $7 per unit; total fixed selling and administrative costs, $3,200. There are no beginning inventories. What is the ending balance in Finished Goods Inventory using variable costing if 360 units are sold? A. $5,040 B. $1,960 C. $2,000 D. $2,240