Dollar Company incurred the following costs while producing 520 units: direct materials, $5 per unit; direct labor, $20 per unit; variable manufacturing overhead, $12 per unit; total fixed manufacturing overhead costs, $8,840; variable selling and administrative costs, $3 per unit; total fixed selling and administrative costs, $5,200. There are no beginning inventories. What is the ending balance in Finished Goods Inventory using variable costing if 390 units are sold?

A. $2600

B. $4810

C. $5200

D. $4680