Donovan Company incurred the following costs while producing 500 units: direct materials, $10 per unit; direct labor, $25 per unit; variable manufacturing overhead, $15 per unit; total fixed manufacturing overhead costs, $10,000; variable selling and administrative costs, $5 per unit; total fixed selling and administrative costs, $7,500. There are no beginning inventories. What is the ending balance in Finished Goods Inventory using variable costing if 450 units are sold? O A. $2,000 OB. $2,500 O C. $2,750 OD. $3,500