Dollar Company incurred the following costs while producing 480 units, direct materials, $11 per unit, direct labor, $23 per unit, variable manufacturing overhead, $18 per unit, total fixed manufacturing overhead costs, $7,680; variable selling and administrative costs, $2 per unit, total fixed selling and administrative costs, $4,320. There are no beginning inventories: What is the ending balance in Finished Goods Inventory using variable costing if 400 units are sold? A. $4,160 B. $5,280 C. $4,320 D. $7,200