Dollar Company incurred the following costs while producing 610 units: direct materials, $11 per unit; direct labor, $20 per unit; variable manufacturing overhead, $17 per unit; total fixed manufacturing overhead costs, $15,250; variable selling and administrative costs, $9 per unit; total fixed selling and administrative costs, $9,150. There are no beginning inventories. What is the ending balance in Finished Goods Inventory using variable costing if 440 units are sold? O A. $9,690 O B. $7,480 O C. $8,160 OD. $6,710